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 Garcon Company $ 14,000 Pepper Company $ 17,050 14,800 21,900 9,100 10,650 34,500 26,800 Direct labor 22,000 37,000 Finished goods inventory, ending 20,450 15,700 Work in process inventory, ending 24,700 17,000 Raw materials inventory, ending 5,600 8,400 Factory utilities 13,350 17,250 General and administrative expenses 24,500 45,500 Indirect labor 13,900 11,860 Repairs-Factory equipment. 7,700 2,500 Raw materials purchases 39,000 61,500 Selling expenses 54,400 52,000 Sales 280,290 374,630 Cash 26,000 24,200 Accounts receivable, net 13,200 22,200 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.