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 Rate pe Activity Centers Cost Drivers Cost Driver Uni 17 per pound Materials handling Pounds of material handled Quality inspections Number of inspecti S 230 per inspection Machine setups Numbe of machine setups S2,500 per setup Running machines Number of machine-hours S22.00 per hour Direct materials costs were $300,000 and direct labor costs were $166,000 during July, when the Fabrication Department handled 3,600 pounds of materials, made 790 inspections, had 30 setups, and ran the machines for 16,000 hours Required Use T-accounts to show the flow of materials, labor, and overhead costs from the four overhead activity centers through Work. Process Inventory and out to Finished Goods Inventory