! Required information Use the following information for the Exercises below. [The following information applies to the questions displayed below.] The following data is provided for Garcon Company and Pepper Company. Garcon Company Beginning finished goods inventory Beginning work in process inventory $ 12,100 15,100 Pepper Company $ 16,150 23,700 Beginning raw materials inventory (direct materials) 7,500 14,850 Rental cost on factory equipment 32,500 23,350 Direct labor 22,600 38,200 Ending finished goods inventory 18,200 15,200 Ending work in process inventory 26,500 19,400 Ending raw materials inventory 6,200 8,600 Factory utilities 12,150 15,750 Factory supplies used (indirect materials) 11,800 3,300 General and administrative expenses 33,500 47,500 Indirect labor 2,450 9,160 Repairs-Factory equipment 7,340 3,350 Raw materials purchases 34,000 65,000 Selling expenses Sales Cash Factory equipment, net Accounts receivable, net 64,400 52,000 204,030 330,010 21,000 22,700 282,500 157,825 15,200 19,700