[The following information applies to the questions displayed below. Using the following data Beginning finished goods Inventory Beginning goods In process Inventory Beginning raw materials Inventory Rental cost on factory equipment Direct labor Ending finished goods Inventory Ending goods In process Inventory Ending raw materials Inventory Factory utilities Factory supplies used General and administrative expenses Indirect labor Repalrs-Factory equipment Raw materlals purchases Sales salaries Garcla Company $ 10,000 18,000 12,500 28,000 20,000 23,000 22,000 8,400 11,000 8,900 24,000 1,250 4,780 25,000 57,000 Culpepper Company $23,000 19,000 12,000 24,000 32,000 13,500 6,000 12,900 11,000 8,800 53,000 7,660 1,500 44,000 52,000