Catalina Salls makes sails for small sallboots. 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 Materials handling Quality inspection Machine setup Tanning machine Cost Driver Yards of material handled Bumber of inspections Number of machine setupa Number of machine-hours Rate per Cost Driver One $0.90 per yard 5 120 par inspection $ 100 per setup $ per hour Direct materials costs were $225,000 and direct labor costs were $106,000 during October, when Department Y handled 36,400 yards of materials, made 900 inspections, had 120 setups, and ran the machines for 24,800 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 Answer is not complete. Materials inventory 225.000 Beg bal Wages Payable 106,000 Beg bal Work in process Work in process End. bal 225.000 End, bal 108.000 Bog tal Overhead Applied Material Handling 32.760 Work in Beg bal Overhead Applied Quality Inspection 100,000 Work in proces Endbal 32.750 End bal 108.000 Beg bal Overhead Applied Machine Setups 95.000 Work in proces fing, bal Overhead Anpfled: Running Machines 223.200 Work in process Ento 90.000 End 223.200 Beg. bal 225,000 Bogbal 106,000 Work in process Work in process End bal 225.000 End.ba 105,000 Beg bol Overhead Applied: Material Handling 32.760 Work in process Bega Overhead Applied: Quality Inspections 108.000 Work in proces Endbal 32,760 End, bal 108,000 Beg bol Overhead Applied: Machine Setups 96.000 Work in process Beg bal Overhead Applied: Running Machines 223.2003 Work in proces End 96.000 End bal 223.200 Finished Goods inventory Dega Work in proces 790.000 Work in Process (WIP) Inventory Department Degben Das 225.000 Fished goods wventory Work in pro 10000 Mwanding OH 32.100 100.000 Martine up 000 223300 OOOOO 0