The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year: Raw Materials Debit Credit Beginning Balance 5,500 10,000 5,700 Work in Process Debit Credit Beginning Balance 4,600 22,700 6,700 9,000 8,800 Finished Goods Debit Credit Beginning Balance 2,700 20,900 22,700 Manufacturing Overhead Debit Credit 3,300 8,800 4,000 3,700 Wages & Salaries Payable Debit Credit 20,900 Beginning Balance 3,000 13,000 Cost of Goods Sold Debit Credit 20,900 The direct labor cost was: