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 EA $ 42,400 $ 24,700 $ 12,700 Depreciation $ 2,100 $ 16,800 $ 1,200 Manufacturing Overhead EA $ 24,900 $ 143,000 Rent EA $ 15,800 $ 9,500 $ 770 Direct Materials $ EA - 88,500 $ 361,450 $ 39,000 $ 16,450 Supervisor's Salary $ 4,600 $ 18,850 $ 2,100 SA $ 1,300 Utilities $ 23,600 $ 8,250 $ 570