Eppich Corporation has provided the following data for the most recent month: Raw materials, beginning balance $ $19,000$ Work in process, beginning balance $ $32,200$ Finished Goods, beginning balance $ $50,200$ Transactions: $(1)$ Raw materials purchases $ $79,400(2)$ Raw materials used in production $($all direct materials$)$ $ $77,600(3)$ Direct labor $ $52,200(4)$ Manufacturing overhead costs incurred $ $91,000(5)$ Manufacturing overhead applied $ $72,200(6)$ Cost of units completed and transferred from Work in Process to Finished Goods $ $190,000(7)$ Any overapplied or underapplied manufacturing overhead is closed to Cost of Goods Sold $?(8)$ Finished goods are sold $ $220,800$ Required: Complete the following T$-$accounts by recording the beginning balances and each of the transactions listed above: raw materials, finished goods, work in progress, manufacturing overhead, cost of goods sold