Help Help Save & E The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year Raw Materials Debit Beginning Balance Credit Work in Process 5,300 5,500 9,608 Debit Beginning Balance Credit 22, See 4,480 6, See 8, see 8,600 Finished Goods Debit Beginning Balance Credit Manufacturing Overhead Debit Credit 2,500 22,500 20,700 8,6ee 3,100 3,800 3, see Debit Cost of Goods Sold Wages & Salaries Payable Credit 20,700 Beginning Balance Debit Credit 2,800 12,600 20,700 The direct labor cost was