Southwest Components recently switched to activily based costing from the department allocation method. The Fabrication Department manager has estimated the following cost drivers and rates: Direct materials costs were $309,000 and direct lobor costs were $136,000 during July, when the Fabrication Department handied 3,800 pounds of materials, made 780 inspections, had 30 setups, and ran the machines for 16,000 hours. Required: Use T.accounts to show the flow of materials, labot, and overhead costs from the four overhead activity centers through Work-in-Process inveritory and out to Finished Goods irventory