The following four companies use a process cost system: Required: Treating each case independently, find the missing amounts.

Solana Co. Lindsay Company $ $ 14,100 1,900 Conversion Cost Direct Labor Depreciation Manufacturing Overhead Rent Direct Materials Supervisor's Salary Utilities $ $ $ $ $ $ 43,800 2,800 26,300 16,500 89,900 5,700 Vista Co. Ray Inc. $ 236,800 $ 57,950 $ 26,100 $ 18,200 $ 144,400 $ 10,900 $ 362,850 $ 40,400 $ 20,250 $ 3,500 $ 25,000 $ 9,650 $ $ $ $ 910 17,850 2,700 710