The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year: 13 Raw Materials Work in Process Credit Credit Debit Beginning Balance 8, 200 Debit Beginning Balance 21,800 4,600 4,800 3,700 5,800 8,100 7,900 00:46:11 Finished Goods Manufacturing Overhead Credit Debit Credit eBook Debit Beginning Balance 20,000 7,900 1,800 21,800 2,400 3,100 2,800 Cost of Goods Sold Debit Wages & Salaries Payable Credit 20,000 Beginning Balance Debit Credit 20,000 2,100 11, 200 The manufacturing overhead was: Multiple Choice o O O $2,800 overapplied o o O O $2,800 underapplied $400 overapplied O $400 underapplied