Finished goods inventory, beginning Work in process inventory, beginning Raw materials inventory, beginning Rental cost on factory equipment Direct labor Garcon Company $ 12,000 14,500 Pepper Company $ 16,450 19,950 9,000 7,250 27,000 22,750 19,000 35,000 Finished goods inventory, ending 17,650 13,300 Work in process inventory, ending 22,000 16,000 Raw materials inventory, ending 5,300 7,200 Factory utilities 9,000 12,000 General and administrative expenses 21,000 43,000 Indirect labor 9,450 10,860 Repairs-Factory equipment 4,780 1,500 Raw materials purchases 33,000 52,000 Selling expenses 50,000 46,000 Sales 195,030 290,010 Cash 20,000 15,700 Accounts receivable, net 13,200 19,450 Required 1 Required 2 Compute the total prime costs for both Garcon Company and Pepper Total prime costs Garcon Pepper Company Company Required 1 Required 2 Compute the total conversion costs for both Garcon Company and Pepper Company. Garcon Company Pepper Company Total conversion costs < Required 1 Required 2 >