Required information [The following information applies to the questions displayed below.] The following data is provided for Garcon Company and Pepper Company. Beginning finished goods inventory Beginning work in process inventory Beginning raw materials inventory Rental cost on factory equipment Direct labor Pepper Company $ 19,300 23,850 Garcon Company $ 13,400 17,500 8,000 9,150 33,250 25,150 19,200 37,400 Ending finished goods inventory 18,650 15,600 Ending work in process inventory 25,300 18,800 Ending raw materials inventory 5,500 9,400 Factory utilities 11,850 17,250 Factory supplies used 11,800 3,600 General and administrative expenses 24,000 54,000 Indirect labor 1,450 8,200 Repairs-Factory equipment 5,540 1,950 Raw materials purchases 36,000 67,000 Selling expenses 53,600 49,600 Sales 228,030 347,510 Cash 35,000 23,200 Factory equipment, net 252,500 160,825 Accounts receivable, net 13,200 21,950