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 $ 13,700 $ 16,450 Work in process inventory, beginning 18,200 23,700 Raw materials inventory, beginning 11,000 13,200 Rental cost on factory equipment 29,750 22,150 Direct labor 22,000 37,400 Finished goods inventory, ending 19,550 14,600 Work in process inventory, ending 27,700 17,200 Raw materials inventory, ending 5,800 8,200 Factory utilities 12,750 13,000 General and administrative expenses 22,000 54,000 Indirect labor 14,150 14,260 RepairsFactory equipment 4,820 3,700 Raw materials purchases 40,500 64,500 Selling expenses 61,600 49,900 Sales 289,020 379,720 Cash 28,000 16,700 Accounts