Eppich Corporation has provided the following data for the most recent month: Raw materials, beginning balance Work in Finished Goods, beginning balance $19,000 $32,280 $5e,200 Transactions: (2) Raw materials used in production (all direct naterials) (3) Direct labor (4) Manufacturing overhead costs incurred (5) Manufacturing overhead applied (6) Cost of units completed and transferred from Work in 77,680 s 52,200 91,000 s 72,280 $190,e00 Process to Finished Goods (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. Beg Bal. Beg Bal Prev