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

Raw Materials
Beg Bal	5,300		9,600
	5,500

Work in Process
Beg Bal	4,400		22,500
	6,500
	8,800
	8,600

Finished Goods
Beg Bal	2,500		20,700
	22,500

Manufacturing Overhead
	3,100		8,600
	3,800
	3,500

Wages & Salaries Payable
	20,700	Beg Bal	2,800
			12,600

Cost of Goods Sold
Beg Bal	20,700

The direct materials cost was:

Multiple Choice

• $9,600

• $6,500

• $4,400

• $5,500

4. 2. . al