The following data is provided for Garcon Company and Pepper Company. Garcon Company Beginning finished goods inventory Beginning work in process inventory $ 13,800 17,900 Pepper Company $ 16,000 19,800 Beginning raw materials inventory (direct materials) 9,000 13,950 Rental cost on factory equipment 32,750 26,050 Direct labor 23,200 41,000 Ending finished goods inventory 20,150 15,000 Ending work in process inventory 24,400 19,000 Ending raw materials inventory 7,400 9,200 Factory utilities 13,350 12,000 Factory supplies used (indirect materials) 12,100 4,300 General and administrative expenses 31,500 55,000 Indirect labor 2,500 7,840 Repairs-Factory equipment 4,820 1,650 Raw materials purchases 40,500 55,000 Selling expenses Sales Cash Factory equipment, net Accounts receivable, net 59,200 58,300 231,030 312,510 22,000 19,700 242,500 175,825 13,800 21,450