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 Company $ 12,800 18,100 9,000 28,750 20,800 17,300 26,200 5,700 13,650 13,600 26,000 1,550 6,500 47,000 62,400 249,030 21,000 247,500 15,000 Pepper Company $ 18,400 19,800 12,150 23,800 40,600 13,700 18, 6001 9 , 15,000 3,700 50,500 7,960 3,550 66,000 46,900 292,510 20,200 145, 825 23,450 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 Company $ 12,800 18,100 9,000 28,750 20,800 17,300 26,200 5,700 13,650 13,600 26,000 1,550 6,500 47,000 62,400 249,030 21,000 247,500 15,000 Pepper Company $ 18,400 19,800 12,150 23,800 40,600 13,700 18, 6001 9 , 15,000 3,700 50,500 7,960 3,550 66,000 46,900 292,510 20,200 145, 825 23,450