TB MC Qu. 3-165 (Algo) The following partially completed T-accounts...

The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year:

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

Wages & Salaries Payable
Debit	Credit
	20,300	Beginning Balance	2,400
			11,800

Cost of Goods Sold
Debit	Credit
	20,300

The manufacturing overhead applied was:

Multiple Choice

$14,500

$3,100

$3,400

$8,200