Garcon Company					Pepper Company
Beginning finished goods inventory		$	12,000			$	16,450
Beginning work in process inventory			14,500				19,950
Beginning raw materials inventory			7,250				9,000
Rental cost on factory equipment			27,000				22,750
Direct labor			19,000				35,000
Ending finished goods inventory			17,650				13,300
Ending work in process inventory			22,000				16,000
Ending raw materials inventory			5,300				7,200
Factory utilities			9,000				12,000
Factory supplies used			8,200				3,200
General and administrative expenses			21,000				43,000
Indirect labor			1,250				7,660
RepairsFactory 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
Factory equipment, net			212,500				115,825
Accounts receivable, net			13,200				19,450

a-1.	Compute the total prime costs for both Garcon Company and Pepper Company.

a-2.	Compute the total conversion costs for both Garcon Company and Pepper Company.

Garcon Company Peppo epper Company Direct materials Raw materials available for use Direct materials used li Total prime costs 0 $