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 $ 13,500 $ 16,300 Work in process inventory, beginning 18,400 21,150 Raw materials inventory, beginning 11,600 9,450 Rental cost on factory equipment 31,500 22,900 Direct labor 20,200 35,400 Finished goods inventory, ending 21,650 15,600 Work in process inventory, ending 22,600 16,200 Raw materials inventory, ending 6,400 7,400 Factory utilities 10,350 16,500 General and administrative expenses 34,000 54,500 Indirect labor 15,550 13,660 RepairsFactory equipment 6,620 3,000 Raw materials purchases 41,500 55,500 Selling expenses 62,000 51,100 Sales 272,610 394,920 Cash 26,000 17,700 Accounts