Direct labor Rent Utilities Heating elements Depreciation Painted Warner Co. Trails Co. $11,900 $9,050 67,300 3,550 2,600 1,300 86,800 41,900 5,800 9,600 Catalina Inc. $72, 100 96,700 16,200 100, 800 27,900 Sunrise Co. $35,500 54,300 7,800 64,700 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