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 $ 13,900 Pepper Company $ 18,550 18,900 24,000 11,600 11,250 35,000 23,350 19,200 43,000 Finished goods inventory, ending 19,550 14,900 Work in process inventory, ending 25,900 21,800 Raw materials inventory, ending 7,200 9,200 Factory utilities 9,300 16,250 General and administrative expenses 22,500 51,500 Indirect labor 12,050 14,580 Repairs-Factory equipment 7,580 2,500 Raw materials purchases 42,000 56,000 Selling expenses 64,000 48,100 Sales 276,480 372,950 Cash 34,000 17,200 Accounts receivable, net 14,000 21,450