Activity Centers. Haterials handling Quality Inspections Machine setups Running machines Cost Drivers Rate per Cost Driver Unit 16 per pound $ 240 per Inspection $2,900 per setsp $24.00 per hour Pounds of material handled 3 Number of inspections Number of machine setups Number of machine-hours Direct materials costs were $290,000 and direct labor costs were $160,000 during July, when the Fabrication Department handled 3,800 pounds of materials, made 780 inspections, had 40 setups, and ran the machines for 16,000 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 Beg bal Materials Inventory Beg bal Wages Payable End bal End bal Overhead Applied Materials Handling Overhead Applied: Quality Inspections Beg bal Beg bal End bal End bal Overhead Applied: Machine Setups Overhead Appliest Running Machines Beg bal Beg bal End bal End bal Work in Process (WIP) Inventory Fabrication Department Beg bal Finished Goods Inventory Beg bal