The following four companies use a process cost system:

Required:

Treating each case independently, find the missing amounts.

	Solana Co.	Vista Co.	Ray Inc.	Lindsay Company
Conversion Cost	$	$234,000	$55,150	$
Direct Labor	$42,400	$	$24,700	$12,700
Depreciation	$2,100	$16,800	$	$1,200
Manufacturing Overhead	$24,900	$143,000	$	$
Rent	$15,800	$	$9,500	$770
Direct Materials	$88,500	$361,450	$39,000	$16,450
Supervisor's Salary	$4,600	$18,850	$2,100	$1,300
Utilities	$	$23,600	$8,250	$570