The following data is provided for Garcon Company and Pepper Company for the year ended December 31. Garcon Company Pepper Company Finished goods inventory,

beginning $ 14,900 $ 16,150

Work in process inventory, beginning 15,900 20,400

Raw materials inventory, beginning 8,100 9,300

Rental cost on factory equipment 29,500 23,800

Direct labor 21,600 37,800

Finished goods inventory, ending 19,550 14,500

Work in process inventory, ending 27,700 20,800

Raw materials inventory, ending 6,100 9,600

Factory utilities 10,950 14,750

General and administrative expenses 24,000 46,000

Indirect labor 14,600 15,440

Repairs?Factory equipment 4,940 1,600

Raw materials purchases 36,000 56,500

Selling expenses 50,400 53,800

Sales 281,760 378,460

Cash 23,000 19,700

Required information 13 Garcon Pepper Company Company Direct materials Raw materials inventory, beginning S 8, 100 9,300 Add: Raw materials purchases 36,000 56 500 Raw materials available for use 44,100 55, 800 Less: Raw materials inventory, ending 6,100 9.600 Direct materials used 38,000 56.200 Direct labor 21,600 37,800 Factory overhead Rental cost on factory equipment 29,500 23,800 Factory utilities 10,950 14,750 Indirect labor 14,600 15,440 Repairs-Factory equipment 4,940 1.600 Total factory overhead 59,990 55,590 Total manufacturing costs 97,490 Add: Work in process inventory, beginning 15,900 20,400 Total cost of work in process 113,390 20 400 Less: Work in process inventory, ending 27,700 20 800 Cost of goods manufactured S 85,690 $ (400