Eppich Corporation has provided the following data for the most recent month: Raw materials, beginning balance Work in pracess, beginning balance Finished Goods, beginning balance $17,5e0 $31,600 $49,600 Transactions (1) Raw materials purchases (2) Raw materials used in production (all direct materials) (3) Direct labor (4) Manufacturing overhead costs incurred (5) Manufacturing averhead applied (6) Cost of units completed and transferred from Wark in s 79,780 s 77,300 s 51,6e0 $ 89,5e0 s 71,680 $190,000 Process to Finished Goods (7) Any averapplied ar underapplied nanufacturing averhead is clased to Cost of Goods Sold (8) Finished goods are soald $219,9e0 Required: Complete the following T-accounts by recording the beginning balances and each of the transacti