Using the following data,

	Garcon Company					Pepper Company
Beginning finished goods inventory		$	14,400			$	19,150
Beginning work in process inventory			17,000				22,200
Beginning raw materials inventory			8,200				13,650
Rental cost on factory equipment			31,500				23,800
Direct labor			22,200				35,000
Ending finished goods inventory			17,750				13,500
Ending work in process inventory			27,700				21,800
Ending raw materials inventory			6,700				7,200
Factory utilities			13,800				12,750
Factory supplies used			11,200				4,200
General and administrative expenses			24,000				53,500
Indirect labor			1,950				9,640
RepairsFactory equipment			5,060				1,800
Raw materials purchases			47,500				70,000
Selling expenses			56,000				54,400
Sales			238,530				325,010
Cash			31,000				16,700
Factory equipment, net			217,500				148,825
Accounts receivable, net			17,000				23,450