The following data is provided for Garcon Company and Pepper Company for the year ended December 31.

	Garcon Company	Pepper Company
Finished goods inventory, beginning	$ 13,100	$ 16,300
Work in process inventory, beginning	15,500	22,350
Raw materials inventory, beginning	8,200	10,950
Rental cost on factory equipment	34,000	26,050
Direct labor	21,800	37,000
Finished goods inventory, ending	19,100	16,900
Work in process inventory, ending	27,400	19,600
Raw materials inventory, ending	6,400	10,000
Factory utilities	11,550	16,750
General and administrative expenses	28,000	47,000
Indirect labor	13,600	12,860
RepairsFactory equipment	7,820	1,850
Raw materials purchases	40,000	55,000
Selling expenses	63,600	47,800
Sales	289,020	394,900
Cash	22,000	16,700
Accounts receivable, net	15,600	20,700

GARCON COMPANY Income Statement For Year Ended December 31 Cost of goods sold: PEPPER COMPANY Income Statement For Year Ended December 31 \begin{tabular}{|l|l|} \hline & \\ \hline Cost of goods sold: & \\ \hline & \\ \hline & \\ \hline Goods available for sale & \\ \hline & \\ \hline Cost of goods sold & \\ \hline & \\ \hline & \\ \hline & \\ \hline \end{tabular}