Required information [The following information applies to the questions displayed below.] The following data is provided for Garcon Company and Pepper Company for the year ended December 31. Finished goods inventory, beginning Work in process inventory, beginning Raw materials inventory, beginning Rental cost on factory equipment Direct labor Garcon Company $ 12,600 16,300 Pepper Company $ 18,700 22,350 9,000 12,000 27,250 26,800 24,600 41,400 Finished goods inventory, ending 21,350 13,400 Work in process inventory, ending 26,800 19,600 Raw materials inventory, ending 7,700 8,000 Factory utilities 10,800 12,250 General and administrative expenses 34,500 50,000 Indirect labor 15,700 14,140 Repairs-Factory equipment 6,260 1,950 Rav materials purchases 47,000 61,000 Selling expenses 59,200 53,500 Sales 271,560 370,960 Cash 34,000 21,200 Accounts receivable, net 13,800 20,200 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.