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 Activity Centers Cost Drivers Cost Driver Unit 36 per pound Materials handling Pounds of material handled 450 per inspection Quality inspections Number of inspections 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 Materials Inventory Wages Payable Beg. bal. Beg. bal. End. ball End. bal. Overhead Applied: Materials Handling Overhead Applied: Quality Inspections Beg. bal. Beg. bal. End. bal. End. bal