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	$11,900	$9,050	$72,100	$35,500
Rent	67,300	3,550	96,700	54,300
Utilities	2,600	1,300	16,200	7,800
Heating elements	86,800	41,900	100,800	64,700
Depreciation	5,800	9,600	27,900	37,700

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.?