The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year. Raw Materials Debit Beginning Balance Credit 5,000 5,200 9,000 Work in Process Credit Debit Beginning Balance 22,200 4,100 6,200 8,500 8,300 Finished Goods Credit Debit Beginning Balance 20,400 2,200 22,200 Manufacturing Overhead Debit Credit 8,300 2,800 3,500 3,200 Debit Wages & Salaries Payable Credit 20,400 Beginning Balance 2,500 12,000 Cost of Goods Sold Debit Credit 20,400 The Cost of Goods Manufactured was: Multiple Choice $20,400 $42,600 $22,200 $8,700