The following data is provided for Garcon Company and Pepper Finished goods inventory, beginning Work in process inventory, beginning Raw materials inventory, beginning Rental cost on factory equipment Direct labor Garcon Company $ 14,200 Pepper Company $ 16,750 16,100 22,500 10,200 12,600 30,750 24,700 21,400 37,000 Finished goods inventory, ending 20,750 17,000 Work in process inventory, ending 27,400 17,600 Raw materials inventory, ending 7,600 7,400 Factory utilities 9,150 18,000 General and administrative expenses 30,000 48,500 Indirect labor 12,150 15,280 Repairs-Factory equipment 4,700 1,700 Raw materials purchases 47,500 65,500 Selling expenses 51,200 47,200 Sales 290,190 391,760 Cash 27,000 23,200 Accounts receivable, net 16,600 20,950