The following data is provided for Garcon Company and Pepper Company 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 Sales Cash Factory equipment, net Accounts receivable, net Garcon Company $ 14,000 17,000 10,500 34,750 20,000 21,950 24,700 5,500 11,700 10,900 34,500 1,500 6,380 36,000 54,400 241,530 24,000 262,500 14,800 Pepper Company 19,150 19,800 11,400 23,050 35,800 15,400 19,400 9,000 16,500 4,300 49,500 8,740 2,350 60,500 50,500 302,510 17,200 154,825 19,950