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 $ 13,500 15,800 Pepper Company $ 17,650 21,000 8,000 10,650 33,000 22,900 21,600 41,000 Finished goods inventory, ending 19,400 14,400 Work in process inventory, ending Raw materials inventory, ending Factory utilities 25,000 21,600 7,600 8,600 13,350 14,750 General and administrative expenses. 26,500 54,000 Indirect labor 11,300 14,180 Repairs-Factory equipment 6,260 3,750 Raw materials purchases 39,000 53,500 Selling expenses 59,600 49,900 Sales 274,500 390,420 Cash 28,000 17,700 Accounts receivable, net 14,200 22,950