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

Raw Materials
Debit		Credit
Beginning Balance	5,000		9,000
	5,200

Work in Process
Debit		Credit
Beginning Balance	4,100		22,200
	6,200
	8,500
	8,300

Finished Goods
Debit		Credit
Beginning Balance	2,200		20,400
	22,200

Manufacturing Overhead
Debit		Credit
	2,800		8,300
	3,500
	3,200

Wages & Salaries Payable
Debit		Credit
	20,400	Beginning Balance	2,500
			12,000

Cost of Goods Sold
Debit		Credit
	20,400

The Cost of Goods Manufactured was: