The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year: Raw Materials Credit Debit Beginning Balance 10,000 5,500 5,700 Work in Process Credit Debit Beginning Balance 22,700 4,600 6,700 9,000 8,800 Finished Goods Credit Debit Beginning Balance 20,900 2,700 22,700 Manufacturing Overhead Debit Credit 8,800 3,300 4,000 3,700 Debit Wages & Salaries Payable Credit 20,900 Beginning Balance 3,000 13,000 Cost of Goods Sold Debit Credit 20,900 The manufacturing overhead applied was