Refer to the T accounts below to answer the question that follows: Raw Materials Debit Credit Beginning Balance 4,900 8,800 5,100 Work in Process Debit Credit Beginning Balance 4,000 22,100 6,100 8,400 8,200 Finished Goods Debit Credit Beginning Balance 2,100 20,300 22,100 Manufacturing Overhead Debit Credit 2,700 8,200 3,400 3,100