Catalina Svils 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 identifled the following cost drivers and rates for overheed: Direct materials costs were $215,000 and direct labor costs were $106,000 during October, when Department Y handled 42,000 yards of materials, made 800 inspections, had 100 setups, and ran the machines for 15,100 hours. Required: Use T-accounts to show the flow of materlals, labor, and overhead costs from the four overhead activity centers through Work-in-Process Inventory and out to Finished Goods Inventory