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 $ 13,600 17,900 Pepper Company $ 17,350 22,050 9,400 10,650 29,500 23,800 22,600 Finished goods inventory, ending 42,200 17,750 14,000 Work in process inventory, ending 26,200 19,800 Raw materials inventory, ending 7,900 8,200 Factory utilities 9,000 16,000 General and administrative expenses 32,500 49,000 Indirect labor 13,400 13,400 Repairs-Factory equipment 6,140 2,800 Raw materials purchases 46,500 63,500 Selling expenses 50,800 48,100 Sales 272,850 394,280 Cash 25,000 16,200 Accounts receivable, net 15,800 22,200 Ch