Raw Materials Credit Debit Beginning Balance 4,750 4,950 8,500 Work in Process Credit Debit Beginning Balance 21,950 3,850 5,950 8,250 8,050 Finished Goods Credit Debit Beginning Balance 1,950 21,950 20,150 Manufacturing Overhead Debit Credit 8,050 2,550 3,250 2,950 Debit Wages & Salaries Payable Credit 20,15 Beginning Balance 2,250 11,500 Cost of Goods Sold Credit Debit Beginning Balance 20,150 The Cost of Goods Manufactured was