The following data is provided for Garcon Company and Pepper Company. Garcon Company Beginning finished goods inventory Beginning work in process inventory Beginning raw materials inventory (direct materials) Rental cost on factory equipment Direct labor $ 12,000 14,500 Pepper Company $ 16,450 19,950 57,258 9,000 27,000 22,750 19,000 35,000 Ending finished goods inventory 17,650 13,300 Ending work in process inventory 22,000 16,000 Ending raw materials inventory 5,300 7,200 Factory utilities 9,000 12,000 Factory supplies used (indirect materials) 8,200 3,200 General and administrative expenses 21,000 43,000 Indirect labor 1,250 7,660 Repairs-Factory equipment 4,780 1,500 Raw materials purchases 33,000 52,000 Selling expenses Sales Cash Factory equipment, net Accounts receivable, net 50,000 46,000 195,030 290,010 20,000 15,700 212,500 115,825 13,200 19,450