The following data is provided for Garcon Company and Pepper Company.

The following information is available for Lock-Tite Company, which produces special-order security products and uses a job order costing system.

Beginning finished goods inventory Beginning work in process inventory Beginning raw materials inventory Rental cost on factory equipment Directlabor 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 $ 13,300 14,600 10,500 27,250 20,200 21,500 24,700 7,600 10,950 10,000 34,500 1,900 6,020 35,500 61,600 235,530 28,000 222,500 15,800 Pepper Company $ 16,000 23,400 9,450 25,300 38,600 14,000 20,600 7,600 18,000 4,000 56,000 7,600 3,850 68,000 59,800 295,010 22,200 157,825 21,450