Eppich Corporation has provided the following data for the most recent month: Raw materials, beginning balance $24,500 Work in process beginning balance $34,400 Finished Goods beginning balance $52,400 78,300 (1) Raw materials purchases 78,700 (2) Raw materials used in production all direct materials) 54,400 (3) Direct labor (4) Manufacturing overhead costs incurred 96,500 74,400 (5) Manufacturing overhead applied (6) cost of units completed and transferred from Work in $190,000 Process to Finished Goods (7) Any over applied or underapplied manufacturing overhead is closed to Cost of Goods Sold $224,100 (8) Finished goods are sold Required: Complete the following T-accounts by recording the beginning balances and each of th transactions listed above