The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year: Raw Materials Debit Beginning Balance 5,200 5,400 Credit 9,400 Work in Process Debit Credit Beginning Balance 4,300 22,400 6,400 8,700 8,500 Finished Goods Debit Credit Beginning Balance 2,400 22,400 20,600 Manufacturing Overhead Debit 3,000 3,700 3,400 Credit 8,500