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	$ 12,600	$ 17,350
Work in process inventory, beginning	15,900	23,400
Raw materials inventory, beginning	7,300	13,350
Rental cost on factory equipment	30,250	26,200
Direct labor	22,200	35,400
Finished goods inventory, ending	20,000	14,400
Work in process inventory, ending	22,900	21,400
Raw materials inventory, ending	5,600	9,000
Factory utilities	13,950	14,750
General and administrative expenses	29,500	56,000
Indirect labor	10,600	12,120
RepairsFactory equipment	5,540	3,650
Raw materials purchases	42,000	65,000
Selling expenses	50,800	54,400
Sales	274,140	371,460
Cash	32,000	23,700
Accounts receivable, net	16,400	19,950

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.

Garcon Company Pepper Company Direct materials used Direct labor 22,200 35,400 Total prime costs Garcon Pepper Company Company $ 22,200 $ 35,400 Direct labor Factory overhead Total conversion costs