Eppich Corporation has provided the following data for the most recent month:

Raw materials, beginning balance	$	16,500
Work in process, beginning balance	$	31,200
Finished Goods, beginning balance	$	49,200

Transactions:

(1)	Raw materials purchases	$	79,900
(2)	Raw materials used in production (all direct materials)	$	77,100
(3)	Direct labor	$	51,200
(4)	Manufacturing overhead costs incurred	$	88,500
(5)	Manufacturing overhead applied	$	71,200
(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	$	219,300

Required:

Complete the following T-accounts by recording the beginning balances and each of the transactions listed above.