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	$ 14,700	$ 17,650
Work in process inventory, beginning	15,400	22,950
Raw materials inventory, beginning	10,000	10,500
Rental cost on factory equipment	30,000	22,900
Direct labor	21,800	45,000
Finished goods inventory, ending	19,100	16,200
Work in process inventory, ending	25,000	21,800
Raw materials inventory, ending	6,500	9,200
Factory utilities	10,950	12,250
General and administrative expenses	25,000	52,000
Indirect labor	15,700	14,080
RepairsFactory equipment	5,780	3,250
Raw materials purchases	38,000	55,000
Selling expenses	61,200	48,700
Sales	278,910	383,500
Cash	34,000	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.

Required 1 Required 2 Compute the total prime costs for both Garcon Company and Pepper Company. Garcon Company Pepper Company Total prime costs Required 1 Required 2 Compute the total conversion costs for both Garcon Company and Pepper Company. Garcon Company Pepper Company Total conversion costs