Using the following data, Pepper Company Garcon Company $13,400 15,500 9,700 27,750 21,400 18,800 22,300 6,000 11,850 8,200 34,000 1,850 5,060 39,000 63,600 244,530 22,000 237,500 16,400 $ 17,950 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 22,950 12,450 25,900 38,600 14,700 16,000 9,400 12,750 5,000 44,000 8,560 2,550 59,000 58,000 312,510 21,700 154,825 24,200