The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year: Debit Beginning Balance Raw Materials 5,450 5,650 Work in Process Credit Debit Credit 9,900 Beginning Balance 4,550 22,650 6,650 8,950 8,750 Finished Goods Manufacturing Overhead Debit Credit Debit Credit Beginning Balance 2,650 22,650 20,850 3,250 8,750 3,950 3,650 Wages & Salaries Payable Cost of Goods Sold Debit Credit Debit Credit 20,850 Beginning Balance 2,950 12,900 20,850 The direct labor cost was: