Required information Use the following information for the Exercises below. (Algo) [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 $ 12,700 15,400 Pepper Company $ 16,900 19,800 9,200 10,650 30,500 26,650 23,600 42,600 Finished goods inventory, ending 19,700 15,100 Work in process inventory, ending 26,800 21,600 Raw materials inventory, ending 6,100 9,400 Factory utilities 10,800 17,250 General and administrative expenses 26,000 57,000 Indirect labor 10,200 14,020 Repairs-Factory equipment. 6,740 3,500 Raw materials purchases 47,500 67,000 Selling expenses 52,800 56,800 Sales 273,210 388,510 Cash 32,000 19,200 Accounts receivable, net 14,000 20,950