All of the following companies manufacture toasters. The following costs were incurred by each company during September $($assume all costs are related to manufacturing the product$)$:

Warner Company Painted Trails Company Catalina Incorporated Sunrise Company

Direct labor $ $11,700$ $ $8,850$ $ $71,900$ $ $35,300$

Rent $67,1003,35096,50054,100$

Utilities $2,4001,10016,0007,600$

Heating elements $86,60041,700100,60064,500$

Depreciation $5,6009,40027,70037,500$

Required:

What is the total conversion cost for Warner Company?

What is the total manufacturing overhead for Painted Trails Company?

What is the total conversion cost for Catalina Incorporated?

What is the total manufacturing overhead for Sunrise Company?