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 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 $ 210 per inspection $ 2,600 per setup $22.00 per hour Machine setups Running machines Direct materials costs were $308,000 and direct labor costs were $155,000 during July, when the Fabrication Department handled 3,800 pounds of materials, made 700 inspections, had 40 setups, and ran the machines for 17,000 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