Southwest Components recently switched to activity$-$based cggosting from the department allocation method. The Fabrication Department manager has estimated the following cost drivers and rates:

Activity Centers Cost Drivers

Rate per Cost Driver Unit

Materials handling Pounds of material handled $ $36$ per pound

Quality inspections Number of inspections $ $450$ per inspection

Machine setups Number of machine setups $ $5,400$ per setup

Running machines Number of machine$-$hours $ $45$ 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$-$in$-$Process Inventory and out to Finished Goods Inventory.