Use the following information for the Exercises below. [The following information applies to the questions displayed below.] The following data is provided for Garcon Company and Pepper Company. Garcon Company Beginning finished goods inventory Beginning work in process inventory $ 12,100 17,200 Pepper Company $ 17,950 21,000 Beginning raw materials inventory (direct materials) 10,500 9,000 Rental cost on factory equipment 32,000 24,550 Direct labor 21,800 36,200 Ending finished goods inventory 21,350 15,300 Ending work in process inventory 23,200 16,400 Ending raw materials inventory 5,600 10,000 Factory utilities 11,550 14,000 Factory supplies used (indirect materials) 11,500 3,800 General and administrative expenses 24,500 50,500 Indirect labor 2,250 8,200 Repairs-Factory equipment 7,580 3,400 Raw materials purchases 34,000 56,000 Selling expenses 50,400 59,200 Sales Cash Factory equipment, net Accounts receivable, net 201,030 335,010 23,000 18,700 232,500 151,825 15,000 24,700