The following partally completed T-accounts summarize transactions for Faaberg Corporation during the year Raw Materials 8,000 Beg Bal 4,500 4,700 Work in Process Beg Bal 3,600 5,700 8,000 7,800 21,700 Finished Goods Beg Bal 1,700 21.700 19,900 Manufacturing Overhead 2 B00 3 000 2.700 7.800 Waget 5alaries Payable 19 900 Beg Bal 2 000 1 000 Goods 2,700 Wages & Salaries Payable 19,900 Beg Bal 2,000 11,000 Cost of Goods Sold Beg Bal 19,900 The manufacturing overhead applied was: Select one: a. $7 200 b. $3,000 c. $2/700 d. 313 700