The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year: Raw Materials Beg Bal 4,800 8,600 5,000 Work in Process Beg Bal 3,900 22,000 6,000 8,300 8,100 Finished Goods Beg Bal 2,000 20,200 22,000 Manufacturing Overhead 2,600 8,100 3,300 3,000 Wages & Salaries Payable 20,200 Beg Bal 2,300 11,600 Cost of Goods Sold Beg Bal 20,200 The direct materials cost was: Multiple Choice $8,600 $6,000 $3,900 $5,000