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

Raw Materials
Beg Bal	5,000		9,000
	5,200

Work in Process
Beg Bal	4,100		22,200
	6,200
	8,500
	8,300

Finished Goods
Beg Bal	2,200		20,400
	22,200

Manufacturing Overhead
	2,800		8,300
	3,500
	3,200

Wages & Salaries Payable
	20,400	Beg Bal	2,500
			12,000

Cost of Goods Sold
Beg Bal	20,400

The direct materials cost was: