The following data is provided for Garcon Company and Pepper Company for the year ended December 31. Garcon Company $ 13,600 18,500 Pepper Company $ 17,800 Finished goods inventory, beginning Work in process inventory, beginning Raw materials inventory, beginning Rental cost on factory equipment Direct labor 22,650 7,000 11,700 30,250 22,450 20,800 38,200 Finished goods inventory, ending 20,300 14,500 Work in process inventory, ending 25,600 19,600 Raw materials inventory, ending 7,100 8,600 Factory utilities 11,250 14,500 General and administrative expenses. 28,000 51,000 Indirect labor 13,050 12,200 Repairs-Factory equipment 6,020 2,550 Raw materials purchases 42,500 66,000 Selling expenses. 55,600 46,900 Sales 295,920 370,050 Cash 33,000 18,200 Accounts receivable, net 13,600 20,700 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.