17 The following partially completed T-accounts summarize transactions for Fabatz Company during the year aw Materials Beg Bal1900 7.300 300 n Process 2,600 Bal 3.300 300 700 800 nished Goods Beg Bai 5.9 23800 2,600 anufacturing Overhead 1000 800 3,000 200 ges & Salares Payable 4.200 3,700 ost of Goods Sold The manufacturing overhead applied was: O $5,800 O $2200 $13,900 O $3,000