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	$ 13,600	$ 19,450
Work in process inventory, beginning	17,200	20,550
Raw materials inventory, beginning	8,800	10,800
Rental cost on factory equipment	33,500	24,400
Direct labor	21,600	41,400
Finished goods inventory, ending	17,900	14,600
Work in process inventory, ending	24,700	19,200
Raw materials inventory, ending	6,200	7,800
Factory utilities	13,200	13,250
General and administrative expenses	22,000	43,500
Indirect labor	10,500	13,460
RepairsFactory equipment	7,100	3,350
Raw materials purchases	40,500	53,000
Selling expenses	50,800	50,500
Sales	272,880	375,780
Cash	29,000	21,700
Accounts receivable, net	13,800	22,950

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.