The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year: Debit Beginning Balance Raw Materials 4,600 4,800 Work in Process Credit Debit Credit 8,200 Beginning Balance 21,800 3,700 5,800 8,100 7,900 Finished Goods Manufacturing Overhead Debit 1,800 21,800 Credit Debit Credit 20,000 2,400 7,900 3,100 2,800 Beginning Balance Debit The direct materials cost was: Wages & Salaries Payable Cost of Goods Sold Credit Debit Credit 20,000 Beginning Balance 2,100 20,000 11,200