Delta Parts, Inc., recently switched to activity-based costing from the department allocation method. The Fabrication Department manager has estimated the following cost drivers and rates: Direct materials costs were exist300,000 and direct labor costs worn exist150,000 during July, when the Fabrication Department handled 3.750 pounds of materials, made 750 inspections, bad 40 setups, and ran the machines for 15,000 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. Use the accounts Materials inventory. Wages Payable, Work-in-Process inventory. Finished Goods inventory, and four overhead applied accounts