The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year. Raw Materials Work in Process Beg Bal 8,500 Beg Bal 21,950 4,750 4,950 3,850 5,950 8,250 8,050 Finished Goods Beg Bal 20,150 8,050 1,950 21,950 Manufacturing Overhead 2,550 3,250 2,950 Wages & Salaries Payable 20,150 Beg Bal Cost of Goods Sold 20,150 Beg Bal 2,250 11,500 The manufacturing overhead was