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 $17,500 $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 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 $ 79,700 $ 77,300 $ 51,600 $ 89,500 $ 71,600 $190,000 ? $219,900 Required: Complete the following T-accounts by recording the beginning balances and each of the transactions listed above. Work in Process Raw Materials 17,500 Beg. Bal. (1) 79,700 Beg. Bal. (2) (3) (5) 31,600 77,300 51,600 77,300 (2) 71,600 190,000 (6) End. Bal. 19,900 End. Bal. 42,100 Finished Goods Manufacturing Overhead 49,600 Beg. Bal. 89,500 Beg. Bal. (6) 190,000 71,600 (5) 17,900 (7) 219,900 (8) End. Bal. 19,700 End. Bal. 0 Cost of Goods Sold Beg. Bal. (8) (7) 219,900 17,900 End. Bal. 237,800