Eppich Corporation has provided the following data for the most recent month: Raw materials, beginning balance Work in process, beginning balance Finished Goods, beginning balance $ 20,500 $32,800 $ 50,800 Transactions: (1) Raw materials purchases (2) Raw materials used in production (all direct materials) (3) Direct labor (4) Manufacturing overhead costs incurred (5) Manufacturing overhead applied (6) Cost of units completed and transferred from Work in Process to Finished Goods (7) Any overapplied or underapplied manufacturing overhead is closed to cost of Goods Sold (8) Finished goods are sold $ 79, 100 $ 77,900 $ 52,800 $ 92,500 $ 72,800 $ 190,000 $ 221,700 Required: Complete the following T-accounts by recording the beginning balances and each of the transactions listed above. Work in Process Raw Materials 20,500 79,100 Beg. Bal. Beg. Bal. (1) (2) 32,800 (2) 77,900 77,900 (5) 72,800 52,800 (3) (6) End. Bal. 190,000 End. Bal. 21,700 46,300 Finished Goods 50,800 Beg. Bal. (6) Beg. Bal. (5) Manufacturing Overhead 92,500 72,800 190,000 (7) 221,700 End. Bal 19,100 End. Bal. 19,700