The following data is provided for Garcon Company and Pepper Company for the year ended December 31. Finished goods inventory, beginning Work in process inventory, beginning Raw materials inventory, beginning Rental cost on factory equipment Direct labor Garcon Company $ 13,000 15,600 Pepper Company $ 16,750 23,400 8,600 11,550 30,750 24,250 19,800 36,200 Finished goods inventory, ending 17,750 15,600 Work in process inventory, ending 25,300 18,400 Raw materials inventory, ending 7,400 9,400 Factory utilities 10,500 17,000 General and administrative expenses 28,000 54,000 Indirect labor 15,950 13,720 Repairs-Factory equipment 4,700 3,500 Raw materials purchases 40,500 54,000 Selling expenses 52,400 54,700 Sales 285,810 391,090 Cash 22,000 19,700 Accounts receivable, net 15,000 23,200