Compute the total conversion costs for both Garcon Company and Pepper Company.	Garcon Company					Pepper Company
Beginning finished goods inventory		$	13,100			$	17,500
Beginning work in process inventory			14,800				20,400
Beginning raw materials inventory			10,700				12,900
Rental cost on factory equipment			29,250				22,450
Direct labor			24,000				38,200
Ending finished goods inventory			20,750				17,000
Ending work in process inventory			22,000				17,200
Ending raw materials inventory			7,200				7,200
Factory utilities			13,650				12,500
Factory supplies used			13,300				4,000
General and administrative expenses			25,500				54,000
Indirect labor			1,850				7,960
RepairsFactory equipment			7,940				2,650
Raw materials purchases			47,500				68,000
Selling expenses			50,800				49,600
Sales			243,030				335,010
Cash			23,000				19,700
Factory equipment, net			232,500				160,825
Accounts receivable, net			13,400				19,950

a-1.

Compute the total prime costs for both Garcon Company and Pepper Company.

	Garcon Company	Pepper Company
Direct materials
Raw materials available for use
Direct materials used
Total prime costs

a-2.

Compute the total conversion costs for both Garcon Company and Pepper Company.

Garcon Company	Pepper Company
Direct labor
Factory overhead
Total factory overhead
Total conversion costs