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

Raw Materials
Debit		Credit
Beginning Balance	5,450		9,900
	5,650

Work in Process
Debit		Credit
Beginning Balance	4,550		22,650
	6,650
	8,950
	8,750

Finished Goods
Debit		Credit
Beginning Balance	2,650		20,850
	22,650

Manufacturing Overhead
Debit		Credit
	3,250		8,750
	3,950
	3,650

Wages & Salaries Payable
Debit		Credit
	20,850	Beginning Balance	2,950
			12,900

Cost of Goods Sold
Debit		Credit
	20,850

The direct materials cost was:

• $9,900

• $6,650

• $4,550

• $5,650