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. Garcon Finished goods inventory, beginning Work in process inventory, beginning Raw materials inventory, beginning Rental cost on factory equipment Direct labor Company $ 14,600 Pepper Company $ 18,850 16,800 21,600 10,300 14,400 28,500 24,100 19,000 40,200 Finished goods inventory, ending 18,950 13,900 Work in process inventory, ending 25,000 19,200 Raw materials inventory, ending 6,700 8,400 Factory utilities 12,900 12,250 General and administrative expenses 33,000 56,000 Indirect labor 15,500 15,720 Repairs-Factory equipment 6,020 2,550. Raw materials purchases 38,500 54,000 Selling expenses 56,400 51,100 Sales 297,690 378,770 Cash 23,000 16,200 Accounts receivable, net 14,600 19,450