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

Raw Materials
Beg Bal	4,700		8,400
	4,900

Work in Process
Beg Bal	3,800		21,900
	5,900
	8,200
	8,000

Finished Goods
Beg Bal	1,900		20,100
	21,900

Manufacturing Overhead
	2,500		8,000
	3,200
	2,900

Wages & Salaries Payable
	20,100	Beg Bal	2,200
			11,400

Cost of Goods Sold
Beg Bal	20,100

The direct materials cost was: