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[The following information applies to the questions displayed below.] The following data is provided for Garcon Company and Pepper Company.

Garcon Company Pepper Company
Beginning finished goods inventory $ 13,900 $ 17,050
Beginning work in process inventory 16,400 21,450
Beginning raw materials inventory (direct materials) 10,300 14,700
Rental cost on factory equipment 34,250 22,300
Direct labor 21,600 37,400
Ending finished goods inventory 19,550 14,500
Ending work in process inventory 22,900 19,400
Ending raw materials inventory 6,600 9,800
Factory utilities 10,050 13,000
Factory supplies used (indirect materials) 12,100 4,500
General and administrative expenses 29,500 54,500
Indirect labor 2,300 7,720
RepairsFactory equipment 5,540 2,700
Raw materials purchases 45,000 60,500
Selling expenses 63,600 46,900
Sales 228,030 327,510
Cash 27,000 19,700
Factory equipment, net 242,500 151,825
Accounts receivable, net 16,600 24,450

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.

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