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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 Activity Centers Materials handling Quality Inspections Machine setups Running machines Cost Drivers Pounds of material handled Number of inspections Number of machine setups Number of machine-hours Rate per Cost Driver unit $36 per pound $ 450 per Inspection $5,400 per setup $ 45 per hour Direct materials costs were $600.000 and direct labor costs were $300.000 during July, when the Fabrication Department handled 3.000 pounds of materials, made 500 inspections, had 25 setups and ran the machines for 10,000 hours Required: Use T-accounts to show the flow of materials, labor, and overhead costs from the four overhead activity centers through Work an Process Inventory and out to Finished Goods Inventory 3 Answer is not complete. Answer is not complete. Materiale inventory Beg bal Wojes Payabile Beg tal 310.000 Work in process 146.000 W + End bal 310.000 End bal 146,000 Overhead Applied: Materials Handling Overhead Applied: Quality Inspections Beg bal Bog bal 64 3003 166.000 End bal 64.800 End bal 165,000 Overhead Applied: Machine Setups Overhead Applied Running Machines Beg bal Boa bal und na . Overhead Applied: Machine Setups Ovnstad Apple Run Machines og bal Beg bal 34.000 345.000 nd, bal 84000 345.000 Eos bar Finished Goods Inventory Baghal Work in process 1.114000 Work in Process (WIP) Inventory Fabrication Department og bal 0 Irect materials 310 0003 1.114 800 Finished goods Inventory Irect labor 145 000 aterial handling OH 64.800 uality inspections OH 165 000 3 achine solup OH 84000 unning machines OH 145.000