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 Garcon Company $ 12,000 18,800 Pepper Company $ 17,650 22,500 8, 200 13,500 31,750 26,200 19,600 37,000 Finished goods inventory, ending 19,550 15,800 Work in process inventory, ending 24,400 21,000 Raw materials inventory, ending 7,900 8,400 Factory utilities 10,050 14,250 General and administrative expenses 33,000 46,500 Indirect labor 14,250 15,360 Repairs-Factory equipment 7,340 2,250 Raw materials purchases 46,500 68,000 Selling expenses 59,600 52,300 Sales 275,520 371,650 Cash 25,000 22,200 Accounts receivable, net 14, 200 20,200