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 3- Finished goods inventory, beginning Work in process inventory, beginning Raw materials inventory, beginning Rental cost on factory equipment Direct labor Finished goods inventory, ending Work in process inventory, ending Garcon Company $ 12,000 14,500 Pepper Company $ 16,450 19,950 9,000 7,250 27,000 22,750 19,000 35,000 17,650. 13,300 22,000 16,000 Raw materials inventory, ending Factory utilities 5,300 7,200 9,000 12,000 General and administrative expenses 21,000 43,000 Indirect labor 9,450 10,860 Repairs-Factory equipment 4,780 1,500 Raw materials purchases 33,000 52,000 Selling expenses 50,000 46,000 4 13 Sales 195,030 290,010 Cash 20,000 15,700 Accounts receivable, net 13,200 19,450