The following data is provided for Garcon Company and Pepper Company.

	Garcon Company					Pepper Company
Beginning finished goods inventory		$	13,100			$	16,150
Beginning work in process inventory			14,800				20,850
Beginning raw materials inventory (direct materials)			10,800				9,150
Rental cost on factory equipment			31,250				24,850
Direct labor			23,000				40,600
Ending finished goods inventory			18,800				13,700
Ending work in process inventory			26,800				20,000
Ending raw materials inventory			7,300				8,600
Factory utilities			13,200				13,500
Factory supplies used (indirect materials)			8,800				5,600
General and administrative expenses			22,000				58,500
Indirect labor			1,650				9,820
RepairsFactory equipment			4,700				3,750
Raw materials purchases			45,500				55,000
Selling expenses			60,400				56,200
Sales			238,530				320,010
Cash			29,000				18,700
Factory equipment, net			222,500				133,825
Accounts receivable, net			13,400				23,950

Required: 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.