Required information

[The following information applies to the questions displayed below.] The following data is provided for Garcon Company and Pepper Company.

	Garcon Company					Pepper Company
Beginning finished goods inventory		$	13,600			$	18,100
Beginning work in process inventory			17,300				19,950
Beginning raw materials inventory (direct materials)			10,100				11,100
Rental cost on factory equipment			33,750				25,300
Direct labor			21,200				37,800
Ending finished goods inventory			19,100				15,900
Ending work in process inventory			22,900				19,000
Ending raw materials inventory			6,300				9,800
Factory utilities			13,950				15,500
Factory supplies used (indirect materials)			8,800				4,500
General and administrative expenses			26,500				59,500
Indirect labor			1,700				8,800
RepairsFactory equipment			6,260				2,050
Raw materials purchases			45,500				59,500
Selling expenses			51,200				48,700
Sales			205,530				292,510
Cash			32,000				18,200
Factory equipment, net			277,500				178,825
Accounts receivable, net			15,600				22,450

Required: 1. Compute the total prime costs for both Garcon Company and Pepper Company. 2. Compute the total conversion costs for both Garcon Company and Pepper Company.

• Required 1

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

	Garcon Company	Pepper Company
Direct materials
Raw materials available for use	0	0
Direct materials used	0	0
Total prime costs	$0	$0

• Required 2

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

	Garcon Company	Pepper Company
Direct labor
Factory overhead
Total factory overhead	0	0
Total conversion costs	$0	$0