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 $ $14,200$ $ $17,350$

Work in process inventory, beginning $15,00022,350$

Raw materials inventory, beginning $9,10014,400$

Rental cost on factory equipment $28,00022,600$

Direct labor $20,20035,800$

Finished goods inventory, ending $20,45014,300$

Work in process inventory, ending $22,00021,200$

Raw materials inventory, ending $5,5008,400$

Factory utilities $14,55014,250$

General and administrative expenses $23,50056,000$

Indirect labor $11,75013,480$

Repairs$$Factory equipment $7,7003,800$

Raw materials purchases $45,00062,000$

Selling expenses $60,40054,700$

Sales $273,570396,790$

Cash $21,00021,200$

Accounts receivable, net $15,00021,200$