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 236,600 $ 57,750 Conversion Cost Direct Labor $ 43,700 $ 26,000 $ 14,000 $ 2,750 $ 18,100 1,850 Depreciation Manufacturing Overhead Rent $ 26,200 $ 144,300 $ 16,450 $ 10,800 $ 900 Direct Materials $ 89,800 362,750 40,300 $ 17.750 $ $ $ 5,650 $ 20,150 3,400 $ Supervisor's Salary Utilities 2,600 24,900 $ 9,550 $ 700