The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year:

Raw Materials
Beg Bal	4,500		8,000
	4,700

Work in Process
Beg Bal	3,600		21,700
	5,700
	8,000
	7,800

Finished Goods
Beg Bal	1,700		19,900
	21,700

Manufacturing Overhead
	2,300		7,800
	3,000
	2,700

Wages & Salaries Payable
	19,900	Beg Bal	2,000
			11,000

Cost of Goods Sold
Beg Bal	19,900

The manufacturing overhead was:

Multiple Choice

• $200 overapplied

• $2,700 overapplied

• $200 underapplied

• $2,700 underapplied