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 $ 13,600 Pepper Company $ 16,450 15,500 21,000 10,800 13,200 31,750 23,800 23,800 44,200 Finished goods inventory, ending Work in process inventory, ending Raw materials inventory, ending Factory utilities 17,600 15,300 27,100 16,800 5,400 8,200 13,350 14,250 General and administrative expenses 35,000 52,500 Indirect labor 12,750 13,500 Repairs-Factory equipment 6,980 3,650 Raw materials purchases 42,500 58,500 Selling expenses 56,400 47,500 Sales 284,040 377,620 Cash 23,000 17,700 Accounts receivable, net 15,400 21,700 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.