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 Rantal cost on factory equipment Direct labor Finished goods inventory, ending Work in process inventory, ending Raw materials inventory, ending Factory utilities Garcon Company $ 13,300 17,000 Pepper Company $ 17,650 20,550 9,600 8,400. 33,750 24,100 20,400 44,200 20,150 14,400 23,500 21,400 7,700 9,000 10,200 15,500 General and administrative expenses 34,500 55,500 Indirect labor 11,800 14,780 Repairs-Factory equipment 4,700 1,900 Raw materials purchases 36,000 55,000 Selling expenses 50,800 48,100 Sales 299,010 392,170 Cash 22,000 16,700 Accounts receivable, net 16,400 22,200 4 Exercise 14-7 (Algo) Computing cost of goods manufactured and cost of goods sold LO P1, P2