Use the following information for the Exercises below. $($Algo$)$

$[$The following information applies to the questions displayed below.$]$

The following data is provided for Garcon Company and Pepper Company for the year ended December $31.$

$\backslash$table$[[,\backslash$table$[[$Garcon$],[$Company$]],\backslash$table$[[$Pepper$],[$Company$]]],[$Finished goods inventory, beginning,$$13,200,$$$19,300$Finished goods inventory, beginning $ $13,200$ $ $19,300$

Work in process inventory, beginning $17,90019,500$

Raw materials inventory, beginning $11,40013,950$

Rental cost on factory equipment $33,00022,600$

Direct labor $24,60038,200$

Finished goods inventory, ending $21,50013,500$

Work in process inventory, ending $23,80021,200$

Raw materials inventory, ending $6,3009,600$

Factory utilities $11,40012,500$

General and administrative expenses $34,50046,000$

Indirect labor $13,10013,240$

Repairs$$Factory equipment $6,1402,000$

Raw materials purchases $41,00056,500$

Selling expenses $63,20052,900$

Sales $282,600391,960$

Cash $24,00016,200$

Accounts receivable, net $16,80020,950$