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

Raw Materials
Debit		Credit
Beginning Balance	5,150		9,300
	5,350

Work in Process
Debit		Credit
Beginning Balance	4,250		22,350
	6,350
	8,650
	8,450

Finished Goods
Debit		Credit
Beginning Balance	2,350		20,550
	22,350

Manufacturing Overhead
Debit		Credit
	2,950		8,450
	3,650
	3,350

Wages & Salaries Payable
Debit		Credit
	20,550	Beginning Balance	2,650
			12,300

Cost of Goods Sold
Debit		Credit
	20,550

The direct labor cost was: