Using the following data, 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 materials purchases Selling expenses Sales Cash Factory equipment, net Accounts receivable, net Garcon Pepper Company Company 14,100 16,900 17,900 20,100 10,000 9,150 32,500 25,600 21,400 39,000 19,400 16,300 22,000 20,200 7,400 8,800 12,500 13,500 8,800 3,900 34,500 50,000 1,850 9,580 6,860 2,450 52,500 46,000 53,600 58,600 225,030 310,010 28,000 20,700 242,500 133,825 24,200 13,800