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	$12,000	$9,150	$72,200	$35,600
Rent	67,400	3,650	96,800	54,400
Utilities	2,700	1,400	16,300	7,900
Heating elements	86,900	42,000	100,900	64,800
Depreciation	5,900	9,700	28,000	37,800

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.?