Garcon Co. Pepper Co. $ 12,000 $ 16,450 14,500 7,250 27,000 19.000 17,650 22,000 5.300 Beginning finished goods inventory Beginning work in process inventory Beginning raw materials inventory (direct materials) 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 (indirect materials) General and administrative expenses Indirect labor Repairs Factory equipment Raw materials purchases Selling expenses Sales Cash Accounts receivable, net 19,950 9.000 22,750 35,000 13,300 16,000 7,200 12,000 3.200 43,000 7660 1500 52,000 16.000 9.000 8.200 1.250 4.780 133.000 50,000 195 030 30.000 200.010 15.700 19.450 Exercise 18-10 Cost classification @c2 Refer to the data in Exercise 18-8. For each company, compute the total (1) prime costs and (2) conversion costs