[The following information applies to the questions displayed below.] 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	$ 13,500	$ 16,750
Work in process inventory, beginning	16,200	22,650
Raw materials inventory, beginning	11,300	9,600
Rental cost on factory equipment	33,500	25,450
Direct labor	22,800	43,400
Finished goods inventory, ending	18,800	16,300
Work in process inventory, ending	25,600	16,800
Raw materials inventory, ending	5,500	7,400
Factory utilities	10,050	16,000
General and administrative expenses	29,500	58,500
Indirect labor	12,900	14,360
RepairsFactory equipment	5,900	3,950
Raw materials purchases	34,000	67,500
Selling expenses	63,200	51,700
Sales	280,110	388,400
Cash	22,000	22,700
Accounts receivable, net	15,000	21,700

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.

ompute the total prime costs for both Garcon Company and Pepper Company.

	Garcon Company	Pepper Company
Total prime costs

	Garcon Company	Pepper Company
Total conversion costs