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 $ 14,000 $ 18,100 Work in process inventory, beginning 18,400 21,900 Raw materials inventory, beginning 7,200 11,850 Rental cost on factory equipment 31,750 23,200 Direct labor 20,600 35,400 Finished goods inventory, ending 21,950 14,700 Work in process inventory, ending 23,800 18,400 Raw materials inventory, ending 5,800 7,800 Factory utilities 14,250 13,500 General and administrative expenses 25,500 48,500 Indirect labor 11,800 11,800 RepairsFactory equipment 5,180 3,800 Raw materials purchases 40,500 65,000 Selling expenses 61,600 54,400 Sales 292,860 377,350 Cash 22,000 22,700 Accounts receivable, net 15,400 20,950 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.