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

Raw Materials
Debit		Credit
Beginning Balance	5,050		9,100
	5,250

Work in Process
Debit		Credit
Beginning Balance	4,150		22,250
	6,250
	8,550
	8,350

Finished Goods
Debit		Credit
Beginning Balance	2,250		20,450
	22,250

Manufacturing Overhead
Debit		Credit
	2,850		8,350
	3,550
	3,250

Wages & Salaries Payable
Debit		Credit
	20,450	Beginning Balance	2,550
			12,100

Cost of Goods Sold
Debit		Credit
	20,450

The manufacturing overhead applied was: