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 Finished goods inventory, ending Garcon Company $ 14,800 16,900 Pepper Company $ 19,300 20,400 7,600 12,300. 31,250 23,350 23,400 40,600 18,050 13,500 Work in process inventory, ending 24,400 18,400 Raw materials inventory, ending Factory utilities 7,500 8,400 12,150 17,000 General and administrative expenses 34,000 57,000 Indirect labor 10,350 12,780 Repairs-Factory equipment 7,100 2,400 Raw materials purchases 35,000 58,000 Selling expenses Sales Cash Accounts receivable, net 63,600 52,900 279,930 385,640 34,000 23,200 15,200 21,700