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 $ 13,800 Pepper Company $ 17,950 15,100 23,400 11,200 12,000 28,750 24,700 22,200 39,400 Finished goods inventory, ending 19,550 14,300 Work in process inventory, ending 25,900 20,600 Raw materials inventory, ending 7,700 9,800 Factory utilities 14,250 15,000 General and administrative expenses 33,500 52,500 Indirect labor 10,150 12,740 Repairs-Factory equipment 6,020 2,000 Raw materials purchases 39,500 53,500 Selling expenses 56,000 52,900 Sales 292,950 398,590 Cash 34,000 23,200 Accounts receivable, net 14,600 23,450 3