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 $ 235,000 $ 56,150 Direct Labor EA $ 42,900 $ 25,200 $ 13,200 Depreciation $ 69 2,350 $ 17,300 $ 69 1,450 Manufacturing Overhead $ 25,400 $ 143,500 Rent $ 16,050 $ 10,000 $ 820 Direct Materials $ 89,000 $ 361,950 $ 39,500 $ 16,950 Supervisor's Salary $ 5,100 $ 19,350 $ 2,600 $ 1,800 Utilities $ 24,100 $ 8,750 $ 620