Just FYI the drop down list options consists of :

Direct Labor

Direct Materials

Finished Goods Inventory

Machine Setup OH

Manufacturing OH

Material Handling OH

Quality Inspections OH

Running Machines OH

Work in Progress

6 Southwest Components recently switched to activity-based costing from the department allocation method. The Fabrication Department manager has estimated the following cost drivers and rates: 5 points Activity Centers Cost Drivers Materials handling Pounds of material handled Quality inspections Number of inspections Machine setups Number of machine setups Running machines Number of machine-hours Rate per Cost Driver Unit 17 per pound $ $ 210 per inspection $3,000 per setup $24.00 per hour eBook Direct materials costs were $310,000 and direct labor costs were $154,000 during July, when the Fabrication Department handled 3,800 pounds of materials, made 760 Inspections, had 40 setups, and ran the machines for 15,000 hours. Print C References 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. Materials Inventory Wages Payable Beg. bal. , . Beg. bal. Direct labor End. bal. Direct materials ad Applied: Materials Handling Overhead Applied: Quality Inspections Finished goods inventory Machine setup OH Beg, bal End, bal End. bal. Overhead Applied: Machine Setups Overhead Applied: Running Machines Beg, bal Beg, bal End, bal. End, bal. Work in Process (WIP) Inventory Fabrication Department Finished Goods Inventory Beg, bal Beg, bal End. bal. End. bal