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[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 $ 13,600 $ 17,500
Work in process inventory, beginning 17,900 20,700
Raw materials inventory, beginning 10,900 13,950
Rental cost on factory equipment 29,500 25,000
Direct labor 21,200 40,600
Finished goods inventory, ending 20,000 14,100
Work in process inventory, ending 28,000 17,000
Raw materials inventory, ending 7,300 9,800
Factory utilities 10,950 15,250
General and administrative expenses 21,500 53,000
Indirect labor 10,400 13,040
RepairsFactory equipment 7,100 3,700
Raw materials purchases 39,500 53,000
Selling expenses 62,000 51,100
Sales 296,370 392,240
Cash 21,000 19,200
Accounts receivable, net 13,600 23,950

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.

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