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

Raw materials, beginning balance $ 10,600

Work in process, beginning balance $ 22,300

Finished goods, beginning balance $ 52,100

Raw materials purchases $ 75,300

Raw materials used in production (all direct materials) $ 78,000

Direct labor $ 72,900

Manufacturing overhead costs incurred $ 82,600

Manufacturing overhead applied $ 76,400

Cost of units completed and transferred from work in process to finished goods $ 230,000

Any overapplied or underapplied manufacturing overhead is closed to cost of goods sold ?

Finished goods are sold $ 264,000

Required: Prepare T-accounts for Raw Materials, Work in Process, Finished Goods, Manufacturing Overhead, and Cost of Goods Sold. Record the beginning balances and each of the transactions listed above. Finally, determine the ending balances. (Record the transactions in the given order. Omit the "$" sign in your response.)

Raw Materials: Work in Process: Finished Goods: Manufacturing Overhead: Cost of Goods Sold: