E3-4 Computing Unknown Manufacturing Costs for Process Costing The following four companies use a process cost system: Vista Co. Solana Co. Lindsay Company Ray Inc. $56,750 $25,500 $235,600 Conversion cost h. a. $43,200 $ 2,500 $25,700 $16,200 $89,300 $5,400 $13,500 $1,600 Direct labor C. 17,600 $143,800 Depreciation Manufacturing overhead f. e. g. $ 850 $17,250 $ 2,100 $ 650 $10,300 $39,800 $ 2,900 $9,050 Rent d. $362,250 $19,650 $ 24,400 Direct materials Supervisor's salary Utilities b. Required: Treating each case independently, find the missing amounts for letters a through h. You should do them in the order listed