The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year: Raw Materials Work in Process Beg Bal 8,200 Beg Bal 21,800 4,600 4,800 3,700 5,800 8,100 7,900 Finished Goods Beg Bal 20,000 7,900 1,800 21,800 Manufacturing Overhead 2,400 3,100 2,800 Cost of Goods Sold Wages & Salaries Payable 20,000 Beg Bal Bal 20,000 2,100 11, 200 The direct labor cost was: Multiple Choice $11,900 $8,100 $20,000 $11,100