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

	Garcon Company					Pepper Company
Beginning finished goods inventory		$	12,800			$	18,400
Beginning work in process inventory			18,800				22,050
Beginning raw materials inventory			10,500				9,900
Rental cost on factory equipment			27,500				25,750
Direct labor			23,400				35,000
Ending finished goods inventory			18,200				16,300
Ending work in process inventory			27,100				17,400
Ending raw materials inventory			7,300				9,000
Factory utilities			13,800				15,250
Factory supplies used			12,100				3,400
General and administrative expenses			32,500				47,000
Indirect labor			2,150				9,100
Repairs—Factory equipment			6,020				1,600
Raw materials purchases			43,000				59,000
Selling expenses			59,200				59,200
Sales			237,030				312,510
Cash			34,000				24,200
Factory equipment, net			272,500				136,825
Accounts receivable, net			14,400				19,700

a-1.	Compute the total prime costs for both Garcon Company and Pepper Company.

a-2.	Compute the total conversion costs for both Garcon Company and Pepper Company.