The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year: Raw Materials Debit Beginning Balance Beginning Balance 5,000 Credit 9,000 5,200 Work in Process Debit Credit 4,100 22,200 6,200 8,500 8,300 Finished Goods Debit Credit 2,200 20,400 22,200 Beginning Balance Manufacturing Overhead Debit 2,800 3,500 3,200 Calander Dousha Credit 8,300 Wages & Salaries Payable Debit 20,400 Credit Beginning Balance Cost of Goods Sold Debit Credit The manufacturing overhead was: Multiple Choice $1,200 overapplied $3.200 overapplied 20,400 2,500 12,000