Required information [The following information applies to the questions displayed below.] The following data is provided for Garcon Company and Pepper Company for the year ended December 31, Finished goods inventory, beginning Work in process inventory, beginning Raw materials inventory, beginning Rental cost on factory equipment Direct labor Garcon Company $ 13,400 Pepper Company $ 18,400 15,300' 22,650 7,200 12,450 31,000 23,200 Finished goods inventory, ending 21,600 36,600 21,350 13,300 Raw materials inventory, ending Work in process inventory, ending 25,000 17,200 5,500 8,600 Factory utilities 9,900 General and administrative expenses 14,000 26,000 48,500 Indirect labor 11,450 14,100 Repairs-Factory equipment 6,380 1,850 Raw materials purchases 45,500 59,000 Selling expenses. 53,600 48,700 Sales Cash Accounts receivable, net 275,610 399,470 20,000 19,200 16,000 23,450