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 $ $12,000$ $ $16,450$

Work in process inventory, beginning $14,50019,950$

Raw materials inventory, beginning $7,2509,000$

Rental cost on factory equipment $27,00022,750$

Direct labor $19,00035,000$

Finished goods inventory, ending $17,65013,300$

Work in process inventory, ending $22,00016,000$

Raw materials inventory, ending $5,3007,200$

Factory utilities $9,00012,000$

General and administrative expenses $21,00043,000$

Indirect labor $9,45010,860$

Repairs$$Factory equipment $4,7801,500$

Raw materials purchases $33,00052,000$

Selling expenses $50,00046,000$

Sales $195,030290,010$

Cash $20,00015,700$

Accounts receivable, net $13,20019,450$

Compute the total prime costs for both Garcon Company and Pepper Company.

Compute the total conversion costs for both Garcon Company and Pepper Company.