The following data is provided for Garcon Company and Pepper Company for the year ended December 31. Garcon Pepper Company Company Finished goods inventory, $ $ beginning 13,800 16,600 Work in process inventory, 18,900 23,250 beginning beginning Raw materials inventory, 11,800 13,050 Rental cost on factory 31,250 24,550 equipment Direct labor 19,000 41,000 Finished goods inventory, 19,700 16,400 ending Work in process inventory, 24,700 19,600 ending Raw materials inventory, ending 7,300 9,400 Factory utilities General and administrative expenses Indirect labor Repairs-Factory equipment Raw materials purchases Selling expenses Sales Cash Accounts receivable, net 34,500 58,000 46,900 270,510 385,580 25,000 22,700 16,400 22,450 9,150 15,000 24,500 58,000 10,300 11,760 5,060 1,750 61,000 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.