The following data is provided for Garcon Company and Pepper Company for the year ended December 31.

	Garcon Company	Pepper Company
Finished goods inventory, beginning	$ 14,400	$ 19,450
Work in process inventory, beginning	14,600	20,250
Raw materials inventory, beginning	9,900	11,700
Rental cost on factory equipment	27,750	26,500
Direct labor	23,800	36,200
Finished goods inventory, ending	18,050	13,300
Work in process inventory, ending	25,900	19,600
Raw materials inventory, ending	6,200	8,000
Factory utilities	14,850	17,750
General and administrative expenses	26,500	47,500
Indirect labor	14,650	12,880
RepairsFactory equipment	6,380	1,850
Raw materials purchases	35,000	62,000
Selling expenses	50,800	50,200
Sales	272,010	395,120
Cash	33,000	19,200
Accounts receivable, net	15,400	19,450

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.

	Garcon Company	Pepper Company
Total prime costs

	Garcon Company	Pepper Company
Total conversion costs