The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year Raw Materials Beg Bal 4,500 4,700 8,000 Work in Process Beg Bal 3,600 5,700 8,000 7,800 21,700 Finished Goods Beg Bal 1,700 21.700 19,900 Manufacturing Overhead 2.300 3 000 2.700 7.800 Wages & Salarles Payable 19 900 Beg Ba 2000 11.000 Cost of Goads Sold Beg Bal 1990C Wages & Salaries Payable 19,900 Beg Bal 2,000 11,000 Cost of Goods Sold Beg Bal 19, 900 The direct labor cost was: Select one: a $8.000 o. 911 600 c $11.000 d. $19900