The following data is provided for Garcon Company and Pepper Company Garcorn Company Pepper Company $ 19,900 22,500 14,850 25,900 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 materlals purchases Selling expenses Sales Cash Factory equipment, net Accounts receivable, net $ 13,300 15,000 8,400 28,000 21,000 19,700 36,200 13,000 24,100 19,200 6,900 13,800 11,500 8,000 14,750 5,100 29,500 49,500 1,500 6,860 33,500 56,800 220,530 22,000 217,500 14,600 9,280 3,050 55,500 48,400 345,010 20,700 166,825 20.450