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

Raw materials, beginning balance	$	19,000
Work in process, beginning balance	$	32,200
Finished Goods, beginning balance	$	50,200

Transactions:

(1)	Raw materials purchases	$	79,400
(2)	Raw materials used in production (all direct materials)	$	77,600
(3)	Direct labor	$	52,200
(4)	Manufacturing overhead costs incurred	$	91,000
(5)	Manufacturing overhead applied	$	72,200
(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	$	220,800

Required:

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