The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year: Raw Materials Debit Credit Beginning Balance 5,000 9,000 5,200 Work in Process Debit Credit Beginning Balance 4,100 22,200 6,200 8,500 8,300 Finished Goods Debit Credit Beginning Balance 2,200 20,400 22,200 Manufacturing Overhead Debit Credit 2,800 8,300 3,500 3,200 Wages & Salaries Payable Debit Credit 20,400 Beginning Balance 2,500 12,000 Cost of Goods Sold Debit Credit 20,400 The manufacturing overhead was: