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

and rates.

Direct materials costs were $$552,000$ and direct labor costs were $$392,000$ 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.