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: $17,500 $31,600 $49,600 1. Raw materials purchases 2. Raw materials used in production (all direct materials) 3. Direct labor 4. Manufacturing overhead costs incurred 5. Manufacturing overhead applied $79,700 $77,300 $51,600 $89,500 $71,600 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 (?) $219,900 Complete the following T-aaccounts by recording the beginning balances and each of the transactions listed above: