The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year: Raw Materials Beg Bal 4,500 8,000 4,700 Work in Process Beg Bal 3,600 21,700 5,700 8,000 7,800 Finished Goods Beg Bal 1,700 19,900 21,700 Manufacturing Overhead 2,300 7,800 3,000 2,700 Wages & Salaries Payable 19,900 Beg Bal 2,000 11,000 Cost of Goods Sold Beg Bal 19,900 The direct materials cost was: Select one: a. $4,700 b. $3,600 c. $8,000 d. $5,700 The direct labor cost was: Select one: a. $8,000 b. $11,600 c. $11,000 d. $19,900