The following partially completed T-accounts summarize the transactions of Belson Company for last year:

Raw Materials

Beg. Bal.	5,000		(2)	20,000
(1)	17,000

Work in Process

Beg. Bal.	9,000		(7)	60,000
(2)	13,000
(4)	16,000
(6)	29,000

Manufacturing Overhead

(2)	7,000		(6)	29,000
(3)	14,000
(4)	6,000
(5)	3,000

Cost of Goods Sold

Accounts Payable

			(1)	17,000
			(5)	3,000

Finished Goods

Beg. Bal.	16,000
(7)	60,000
End. Bal.	13,000

Wages and Salaries Payable

			Beg. Bal.	5,000
			(4)	31,000

Sales Salaries Expense

(4)	9,000

Accumulated Depreciation (Factory)

			Beg. Bal.	80,000
			(3)	14,000

At the end of the year, the company closes out the balance in the Manufacturing Overhead account to Cost of Goods Sold. The manufacturing overhead applied is:

$29,000

$38,000

$30,000

$28,000