Using the following data,

	Garcon Company					Pepper Company
Beginning finished goods inventory		$	13,900			$	17,200
Beginning work in process inventory			17,000				23,250
Beginning raw materials inventory			8,300				12,150
Rental cost on factory equipment			27,000				24,250
Direct labor			24,200				38,200
Ending finished goods inventory			17,600				16,600
Ending work in process inventory			22,300				16,800
Ending raw materials inventory			6,400				7,800
Factory utilities			13,650				12,000
Factory supplies used			10,900				4,800
General and administrative expenses			27,000				49,000
Indirect labor			1,450				8,980
RepairsFactory equipment			5,660				1,550
Raw materials purchases			35,000				56,000
Selling expenses			64,000				53,800
Sales			208,530				317,510
Cash			33,000				23,700
Factory equipment, net			262,500				175,825
Accounts receivable, net			14,800				21,700