10. value 10.00 points Catalina Sails makes sails for small sailboats. It recently switched to activity-based costing from the department product costing method. The manager of Department Y, which manufactures the sails, has identified the following cost drivers and rates for overhead Rate per Cost Driver Unit Activity Centers Materials handling Quality inspections Machine setups Running machines Cost Drivers Yards of material handled Number of inspections Number of machine setups Number of machinc hours S 0.75 per yard S 110 per inspection $1,000 per setup S 8 per hour Direct materials costs were $161,000 and direct labor costs were $84,000 during October, when Building S handled 43,100 yards of materials, made 800 inspections, had 90 setups, and ran the machines for 19,600 hours. Required Use T-accounts to show the flow of materials, labor, and overhead costs from the four overhead activity centers through Work-in-Process Inventory and out to Finished Goods Inventory Wages Payable Beg. bal Beg. bal End. bal End. bal Overhead Applied: Materials Handling Overhead Applied: Quality Inspections Beg. bal Beg. bal End. bal End. bal