Heintz Products uses activity$-$based costing to account for product costs. The plant manager has estimated the following cost drivers and rates.

Activity Centers Cost Drivers Rate per Cost Driver Unit

Materials inspection Direct materials cost $15\%$ of materials cost

Equipment maintenance Machine$-$hours $ $20$ per machine$-$hour

Machine setups Number of production runs $ $6,380$ per setup

Packing and shipping Pounds of finished output $ $4\mathrm{.}30$ per pound

Direct materials costs were $$512,000$ and direct labor costs were $$352,000$ during November, when the plant finished $7,000$ pounds of product, had $20$ setups, and ran the machines for $15,000$ hours. There were no work$-$in$-$process inventories.

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