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

Raw Materials
Debit		Credit
Beginning Balance	5,300		9,600
	5,500

Work in Process
Debit		Credit
Beginning Balance	4,400		22,500
	6,500
	8,800
	8,600

Finished Goods
Debit		Credit
Beginning Balance	2,500		20,700
	22,500

Manufacturing Overhead
Debit		Credit
	3,100		8,600
	3,800
	3,500

Wages & Salaries Payable
Debit		Credit
	20,700	Beginning Balance	2,800
			12,600

Cost of Goods Sold
Debit		Credit
	20,700

The Cost of Goods Manufactured was: