please be clear so i can understand.

Check my won 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 Materials handling Pounds of material handled $ 15 per pound Quality inspections Number of inspections $ 230 per inspection Machine setups Number of machine setups $2,800 per setup Running machines Number of machine-hours $24.00 per hour Direct materials costs were $286,000 and direct labor costs were $151,000 during July, when the Fabrication Department handled 3,900 pounds of materials, made 780 Inspections, had 50 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 Materials inventory Wages Payable Bogbal Beg bal End.al End, bol Overhead Applied Material Handling Overhead Applied: Quality Inspections Begal Beg bal Endbal Endbal Ove Anal Machine in Overhead Annum Machine End Dai na Ovorhad Applied: Material Handling Overhead Applied Quality Inspections Beg bal Bog, bal End bal End bal Overhead Applied: Machine Setups Overhead Applied: Running Machines Beg bal Beg bal End, bal End, bal Work in Process (WIP) Inventory Fabrication Department Finished Goods Inventory Beg bal Beg bal End bal End, bal