E3-4 (Algo) Computing Unknown Manufacturing Costs for Process Costing [LO 3-1] The following four companies use a process cost system: Required: Treating each case independently, find the missing amounts. (Assume all costs are related to manufacturing the product.) Solana Company Vista Company Ray Incorporated Lindsay Company Conversion Cost $ 233,800 $ 54,950 Direct Labor $ 42,300 $ 24,600 $ 12,600 Depreciation $ 2,050 $ 16,700 $ 1,150 Manufacturing Overhead $ 24,800 $ 142,900 Rent $ 15,750 $ 9,400 $ 760 Direct Materials $ 88,400 $ 361,350 $ 38,900 $ 16,350 Supervisor's Salary $ 4,500 $ 18,750 $ 2,000 $ 1,200 Utilities $ 23,500 $ 8,150 $ 560