All of the following companies manufacture toasters. The following costs were incurred by each company during September: Warner Co. Painted Trails Co. Catalina Inc. Sunrise Co. Direct labor $12,600 $9,750 $72,800 $36,200 Rent 68,000 4,250 97,400 55,000 Utilities 3,300 2,000 16,900 8,500 Heating elements 87,500 42,600 101,500 65,400 Depreciation 6,500 10,300 28,600 38,400 Required: 1. What is the total conversion cost for Warner Co.? 2. What is the total manufacturing overhead for Painted Trails Co.? 3. What is the total conversion cost for Catalina Inc.? 4. What is the total manufacturing overhead for Sunrise Co.?