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

Raw Materials
Debit		Credit
Beginning Balance	4,600		8,200
	4,800

Work in Process
Debit		Credit
Beginning Balance	3,700		21,800
	5,800
	8,100
	7,900

Finished Goods
Debit		Credit
Beginning Balance	1,800		20,000
	21,800

Manufacturing Overhead
Debit		Credit
	2,400		7,900
	3,100
	2,800

Wages & Salaries Payable
Debit		Credit
	20,000	Beginning Balance	2,100
			11,200

Cost of Goods Sold
Debit		Credit
	20,000

The Cost of Goods Manufactured was: