The following data is provided for Garcon Company and Pepper Company. arcon Pepper Beginning finished goods inventory Beginning work in process inventory Beginning raw materials inventory Rental cost on factory equipment Direct labor Ending finished goods inventory Ending work in process inventory Ending raw materials inventory Factory utilities Factory supplies used General and administrative expenses Indirect labor Repairs-Factory equipment Raw materials purchases Selling expenses 13,800 15,200 29,000 19,400 19,250 25,300 s 16,150 22,200 13,500 25,600 42,600 14,400 18,600 13,050 14,500 30,000 59,500 9,820 41,000 61,200 246,030 28,000 242,500 15,200 66,000 57,100 325,010 23,200 145, 825 24,200 Cash Factory equipment, net Accounts receivable, net kercise 14-8 Cost of goods manufactured and cost of goods sold comp