The following partially completed accounts summarize transactions for Faaberg Corporation during the year 5.000 5,600 Bet sal Work in Process 4,50 22, Bal The direct materials cost was The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year Work in Process Beg Bal Raw Materials 5,400 5,600 9,8ee Beg Bal 22,6ee 4,500 6,600 8,900 8,700 Mapes & Salaries Payable 20,800 Beg Bal 8,700 Manufacturing Overhead 3,200 3,900 3,600 2,900 12,800 The direct materials cost was: Multiple Choice o 55,600 o O S6,600 o 59,800 o 54,500 g Corporation during the year 22,600 Beg Bal Work in Process 4,500 6,600 8,900 8,700 Finished Goods 2,600 22,600 20,800 ages & Salaries Payable 20,800 Beg Bal Cost of Goods Sold 20,800 2,900 12,800 Beg Bal