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 $ 22,000 $ 33,400 $ 51,400 (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 underapplied manufacturing overhead is closed to Cost of Goods Sold (8) Finished goods are sold Required: $ 78,800 $ 78,200 $ 53,400 $ 94,000 $ 73,400 $ 190,000 ? $ 222,600 Complete the following T-accounts by recording the beginning balances and each of the transactions listed above. Raw Materials Debit Beginning Balance (1) Ending Balance Beginning Balance (6) Ending Balance Debit Debit Beginning Balance (8) (7) Work in Process Credit Debit Credit 22,000 Beginning Balance 78,800 (2) 78,200 (2) (3) (5) 22,600 Ending Balance 33,400 78,200 53,400 73,400 190,000 (6) 48,400 Finished Goods Manufacturing Overhead Credit Debit Credit 51,400 190,000 Beginning Balance (4) 222,600 (8) 94,000 73,400 (5) 18,800 Cost of Goods Sold 222,600 20,600 Ending Balance 243,200 Credit Ending Balance 20,600