The following data is provided for Garcon Company and Pepper Company Beginning finished goods inven 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 $ 13,500e 17,700 8,800 32,250 21,400 18,050 27,700 6,700 12,150 8,800 24,000 2,050 6,260 43,500 56,400 240,030 26,000 287,500 15,000 Pepper Company $ 19,150 23,700 12,300 24,400 42,200 13,900 19,800 9,600 12,750 3,900 56,500 9,940 1,900 58,000 49,900 312,510 23,200 148,825 22,700 tor