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 $ 21,500 $ 33,200 $ 51,200 Transactions: (1) Raw materials purchases $ 78,900 (2) Raw materials used in production (all direct materials) $ 78,100 (3) Direct labor $ 53,200 (4) Manufacturing overhead costs incurred $ 93,500 (5) Manufacturing overhead applied $ 73,200 (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 $ 222,300 Required: Complete the following T-accounts by recording the beginning balances and each of the transactions listed above