The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year: Raw Materials Work in Process Credit Credit Debit Beginning Balance Debit Beginning Balance 8,000 21,700 4,500 4,700 3,600 5,700 8,000 7,800 Finished Goods Manufacturing Overhead Credit Debit Credit Debit Beginning Balance 19,900 7,800 1,700 21,700 2,300 3,000 2,700 Wages & Salaries Payable Cost of Goods Sold Debit Credit Debit Credit 19,900 Beginning Balance 19,900 2,000 11,000 The manufacturing overhead was: The manufacturing overhead was: Multiple Choice $200 overapplied $200 underapplied $2,700 overapplied $2,700 underapplied