The following data is provided for Garcon Company and Pepper Company for the year ended December 31. Garcon Company $ 13,400 Pepper Company $ 17,200 Finished goods inventory, beginning Work in process inventory, beginning. Raw materials inventory, beginning Rental cost on factory equipment Direct labor 17,900 20,250 9,300 13,500 35,000 23,050 19,600 36,200 Finished goods inventory, ending 21,950 14,000 Work in process inventory, ending 24,400 19,800 Raw materials inventory, ending 6,600 8,400. Factory utilities 10,800 15,500 General and administrative expenses 25,500 53,000 Indirect labor 14,400 14,980 Repairs-Factory equipment 7,340 3,600 Raw materials purchases 38,500 58,000 Selling expenses 59,600 46,900 Sales 288,330 379,370 Cash 29,000 16,200 Accounts receivable, net 13,200 19,700