The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year Raw Materials Credit Debit Beginning Balance 9,800 5,400 5,600 Work in Process Credit Debit Beginning Balance 22,600 4,500 6,600 8,900 8,700 Finished Goods Credit Debit Beginning Balance 20,800 2,600 22,600 Manufacturing Overhead Debit Credit 8,700 3,200 3,900 3,600 -34 Debat Wages & Salaries Payable Credit 20,800 Beginning Balance 2,900 12,800 Cost of Goods Sold Debit Credit 20,800 The Cost of Goods Manufactured was