The following partially completed T-accounts summarize transactions for Faaberg Corporation during the years Raw Materials Credit Debit Beginning Balance 9,500 5,250 5,450 Work in Process Credit Debit Beginning Balance 22,450 4,350 6,450 8,750 8,550 Finished Goods Credit Debit Beginning Balance 20,650 2,450 22,450 Manufacturing Overhead Debit Credit 8,550 3,050 3,750 3,450 Debit Wages & Salaries Payable Credit 20,650 Beginning Balance 2,750 12,500 Cost of Goods Sold Debit Credit 20,650 The manufacturing overhead was