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 $ 237,400 $ 58,550 Direct Labor $ 44,100 $ 26,400 $ 14,400 GA 2,950 $ $ 2,050 Depreciation Manufacturing Overhead Rent 18,500 144,700 $ 26,600 $ $ 16,650 $ 11,200 $ 940 Direct Materials CA $ 90,200 $ 363,150 $ 40,700 $ 18.150 Supervisor's Salary $ 5,850 $ 20,550 $ 3,800 $ 3,000 Utilities CA 25,300 $ 9,950 $ 740