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 Rental cost on factory equipment Direct labor Finished goods inventory, ending Garcon Company $ 14,300 14,600 Pepper Company $ 18,100 21,600 9,600 8,000 34,500 22,450 20,600 40,200 18,800 15,700 Work in process inventory, ending 23,800 21,800 Raw materials inventory, ending 7,400 9,800 Factory utilities 10,650 17,250 General and administrative expenses 32,500 47,500 Indirect labor 12,500 12,700 Repairs-Factory equipment 7,100 1,550 Raw materials purchases 36,000 60,500 Selling expenses. 60,000 59,500 Sales 282,540 396,570 Cash 24,000 16,200 Accounts receivable, net 15,200 24,200