The following data is provided for Garcon Company and Pepper Company for the year ended Dece Garcon Company $ 13,300 16, 300 10,600 27,500 20,600 17,000 Finished goods inventory, beginning Work in process inventory, beginning Raw materials inventory, beginning Rental cost on factory equipment Direct labor Finished goods inventory, ending Work in process inventory, ending Raw materials inventory, ending Factory utilities General and administrative expenses Indirect labor Repairs-Factory equipment Raw materials purchases Selling expenses Sales Cash Accounts receivable, net 27, 100 6,800 9,900 21,500 13, 100 5,180 37,000 58,000 275, 790 20,000 15,600 Pepper Company $ 16,150 22,800 14,550 22,750 35,400 15, 200 20,400 7,200 16,000 54,500 12, 320 2,150 52,500 55,300 382,790 16,700 22,450

The following data is provided for Garcon Company and Pepper Company for the year ended Dec The following data is provided for Garcon Company and Pepper Company for the year ended Dec