Use the following information for the Exercises below. (Algo) Skip to question [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. Garcon Company Pepper Company Finished goods inventory, beginning $ 13,500 $ 18,400 Work in process inventory, beginning 15,900 20,100 Raw materials inventory, beginning 7,300 14,250 Rental cost on factory equipment 31,000 25,600 Direct labor 21,200 39,800 Finished goods inventory, ending 20,900 14,800 Work in process inventory, ending 22,000 19,400 Raw materials inventory, ending 6,300 7,600 Factory utilities 9,150 15,250 General and administrative expenses 27,500 49,500 Indirect labor 11,150 14,140 Repairs