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 Transactions: (1) Raw materials purchases $ 25,500 $ 34,800 $ 52,800 (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 Process to Finished Goods (7) Any overapplied or under applied manufacturing overhead is closed to Cost of Goods Sold (8) Finished goods are sold Required: Complete the following T-accounts by recording the beginning balances and each of the transactions listed above. $ 78,100 $ 78,900 $ 54,800 $ 97,500 $ 74,800 $ 190,000 ? $ 224,700