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

Raw Materials
Beg Bal	4,600		8,200
	4,800

Work in Process
Beg Bal	3,700		21,800
	5,800
	8,100
	7,900

Finished Goods
Beg Bal	1,800		20,000
	21,800

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

Wages & Salaries Payable
	20,000	Beg Bal	2,100
			11,200

Cost of Goods Sold
Beg Bal	20,000

the manufacturing overhead was