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 $532,000 and direct labor costs were $372,000 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 Workin-Process Inventory and out to Finished Goods Inventory. Use the accounts Materials Inventory. Wages Payable, Work-inProcess inventory. Finished Goods inventory, and four overhead applied accounts. Process Inventory, Finished Goods Inventory, and four overhead applied accounts. \begin{tabular}{|l|l|l|l|} \hline \multicolumn{2}{|c|}{ Finished Goods Inventory } \\ \hline Beginning Balance & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular}