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 $ 14,600 $ 19,150 Work in process inventory, beginning 18,800 23,700 Raw materials inventory, beginning 11,000 13,950 Rental cost on factory equipment 32,750 22,150 Direct labor 19,000 39,800 Finished goods inventory, ending 21,050 15,500 Work in process inventory, ending 23,500 18,200 Raw materials inventory, ending 6,500 9,400 Factory utilities 10,950 12,000 General and administrative expenses 23,500 48,500 Indirect labor 14,600 15,340 RepairsFactory equipment 6,620 2,950 Raw materials purchases 46,500 53,000 Selling expenses 63,200 49,000 Sales 272,520 387,410 Cash 31,000 19,700 Accounts