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

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.

Compute the total prime costs for both Garcon Company and Pepper Company. Compute the total conversion costs for both Garcon Company and Pepper Company. \begin{tabular}{lrr} & \begin{tabular}{c} Garcon \\ Company \end{tabular} & \begin{tabular}{c} Pepper \\ Company \end{tabular} \\ Finished goods inventory, beginning & $14,500 & $17,950 \\ Work in process inventory, beginning & 16,600 & 23,250 \\ Raw materials inventory, beginning & 8,200 & 12,750 \\ Rental cost on factory equipment & 28,000 & 25,750 \\ Direct labor & 22,600 & 39,000 \\ Finished goods inventory, ending & 18,500 & 14,000 \\ Work in process inventory, ending & 23,500 & 17,800 \\ Raw materials inventory, ending & 5,500 & 9,000 \\ Factory utilities & 14,100 & 16,750 \\ General and administrative expenses & 33,500 & 45,000 \\ Indirect labor & 15,000 & 11,800 \\ Repairs-Factory equipment & 7,460 & 2,950 \\ Raw materials purchases & 48,000 & 69,000 \\ Selling expenses & 57,600 & 50,800 \\ Sales & 294,390 & 383,090 \\ Cash & 30,000 & 22,700 \\ Accounts receivable, net & 16,000 & 22,950 \end{tabular}