The following partially completed accounts summarize transactions for Faaberg Corporation during the year Raw Materials Work in Process Credit Debit Debit Beginning Balance Credit 5,200 9,400 Beginning Balance 22,400 5,400 4,300 6,400 8,700 8,500 Finished Goods Manufacturing Overhead Credit Debit Credit Debit Beginning Balance 20,600 8,500 2,400 22,400 3,000 3,700 3,400 Cost of Goods Sold Debit Wages & Salaries Payable Credit 20,600 Beginning Balance Credit Debit Beginning Balance 2,700 12,40 20,600 The dwect materials cost was