Eppich Corporation has provided the following data for the most recent month: 5 Raw materials, beginning balance Work in process, beginning balance Pinished Goods, beginning balance $23,000 $33,800 $51,800 (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 $ 78,600 S 78,400 $53,800 S 95,000 $ 73,800 $190,000 Process to Finished Goods (7) Any overapplied or underapplied manufacturing overhead is closed to Cost of Goods Sold (8) Finished goods are sold $223,200 Required Complete the following T-accounts by recording the beginning balances and each of the transactions listed above