The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year Raw Materials Debit Beginning Balance Credit 9,800 5,400 5,600 Work in Process Debit Beginning Balance Credit 22,600 4,500 6,600 8,900 8,700 Finished Goods Debit Beginning Balance Credit 2,600 22,600 20,800 Manufacturing overhead Debit Credit 8,700 3,200 3,900 3,600 Debit Wages salaries Payable Credit 20,800 Beginning Balance 2.900 12,800 Cost of Goods Sold Debit Credit Cost of Goods Sold Debit Credit 20,800 The manufacturing overhead applied was