The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year: Raw Materials Credit Debit Beginning Balance 9,900 5,450 5,650 Work in Process Credit Debit Beginning Balance 22,650 4,550 6,650 8,950 8,750 Finished Goods Credit Debit Beginning Balance 20,850 2,650 22,650 Manufacturing Overhead Debit Credit 8,750 3,250 3,950 3,650 Debit Wages & Salaries Payable Credit 20,850 Beginning Balance 2,950 12,900 Cost of Goods Sold Debit Credit 20,850 The manufacturing overhead was