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