es

$\backslash$table$[[,$Garcon Company,Pepper Company$],[$Finished goods inventory, beginning,$ $12,800,$$ $16,450],[$Work in process inventory, beginning,$16,800,19,500],[$Raw materials inventory, beginning,$11,000,14,700],[$Rental cost on factory equipment,$34,000,23,050],[$Direct labor,$21,800,39,000],[$Finished goods inventory, ending,$18,800,16,800],[$Work in process inventory, ending,$23,200,21,800],[$Raw materials inventory, ending,$7,600,8,200],[$Factory utilities,$9,300,15,500],[$General and administrative expenses,$33,000,54,000],[$Indirect labor,$14,400,13,460],[$Repairs$-$Factory equipment,$5,780,3,500],[$Raw materials purchases,$44,000,57,000],[$Selling expenses,$50,000,53,800],[$Sales$,279,390,379,460],[$Cash$,22,000,19,700],[$Accounts receivable, net,$14,800,19,700]]$

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

Compute the total conversion costs for both Garcon Company and Pepper Company.I