The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year Raw Materials Credit Debit Beginning Balance 4,650 4,850 8,300 Work in Process Credit Debit Beginning Balance 21,850 3,750 5,850 8,150 7,950 Finished Goods Credit Debit Beginning Balance 20,050 1,850 21,850 Manufacturing Overhead Debit Credit 2,450 7,950 3,150 2,850 Debit Wages & Salaries Payable Credit 20,050 Beginning Balance 2,150 11,300 Cost of Goods Sold Debit Credit 20,050 The direct labor cost was