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 $ 17 per pound $ 22e per inspection $2,600 per setup $23.00 per hour Direct materiais costs were $309,000 and direct labor costs were $160,000 during July, when the Fabrication Department handled 4,000 pounds of materials, made 730 inspections, had 40 setups, and ran the machines for 15,000 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 Wages Payable Materials inventory Bogbal Bogbal