The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year:

Raw Materials
Beg Bal	4,650		8,300
	4,850

Work in Process
Beg Bal	3,750		21,850
	5,850
	8,150
	7,950

Finished Goods
Beg Bal	1,850		20,050
	21,850

Manufacturing Overhead
	2,450		7,950
	3,150
	2,850

Wages & Salaries Payable
	20,050	Beg Bal	2,150
			11,300

Cost of Goods Sold
Beg Bal	20,050

The direct labor cost was: