Finished goods inventory, beginning Work in process inventory, beginning Raw materials inventory, beginning Rental cost on factory equipment Direct labor Garcon Company $ 12,100 16,800 Pepper Company $ 19,300 23,550 7,900 9,000 29,750 25,150 24,000 40,200 Finished goods inventory, ending 20,150 16,000 Work in process inventory, ending 26,500 22,000 Raw materials inventory, ending 5,800 8,000 Factory utilities 12,300 12,500 General and administrative expenses 33,000 59,000 Indirect labor 10,350 13,100 Repairs-Factory equipment 7,460 1,800 Raw materials purchases 34,000 68,000 Selling expenses 57,600 53,200 Sales 275,190 399,790 Cash 27,000 16,200 Accounts receivable, net 14,400 20,450 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