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: Activity Centers Cost Drivers Rate per Cost Driver Unit Materials handling Yards of material handled $ 1.20 per yard Quality inspections Number of inspections $ 120 per inspection Machine setups Number of machine setups $ 600 per setup Running machines Number of machine-hours $ 12 per hour Direct materials costs were $204,000 and direct labor costs were $82,000 during October, when Building S handled 38,400 yards of materials, made 900 inspections, had 110 setups, and ran the machines for 18,900 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.