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 per Cost Driver Unit Cost Drivers $ 18 per pound Materials handling Quality inspections Machine setups Bunning machines Number of inspections Number of machine setups Number of machine-hours $2.900 per setup $25.00 per hour Direct materials costs were $287,000 and direct labor costs were $146,000 during July when the Fabrication Department handled 3,600 pounds of materials, made 780 inspections, had 30 setups, and ran the machines for 14,000 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 Beg ba Beg. ba End. bal End, ball Beg, bal Beg. ba End. ba End. ball Beg. bal Beg. bal End. ba End. ball Beg. bal Beg ba End. ba End. bal