The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year: Beg Bal Raw Materials 5,350 5,550 9,700 Beg Bal 22,550 Work in Process 4,450 6,550 8,850 8,650 Beg Bal Pinished Goods 2,550 22,550 20,750 8,650 Manufacturing Overhead 3,150 3,850 3,550 Nages & Salaries Payable 20, 750 Beg Bal 2,850 12,700 Cost of Goods Sold 20,750 Beg Bal The Cost of Goods Manufactured was