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

Raw Materials
Beg Bal	5,200		9,400
	5,400

Work in Process
Beg Bal	4,300		22,400
	6,400
	8,700
	8,500

Finished Goods
Beg Bal	2,400		20,600
	22,400

Manufacturing Overhead
	3,000		8,500
	3,700
	3,400

Wages & Salaries Payable
	20,600	Beg Bal	2,700
			12,400

Cost of Goods Sold
Beg Bal	20,600

The manufacturing overhead applied was: