The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year: Raw Materials Work in Process Credit Credit Debit Beginning Balance 8,600 4,800 5,000 Debit Beginning Balance 22,000 3,900 6,000 8,300 8,100 Finished Goods Manufacturing Overhead Credit Debit Credit Debit Beginning Balance 20,200 8,100 2,000 22,000 2,600 3,300 3,000 Wages & Salaries Payable Cost of Goods Sold Debit Credit Debit Credit 20,200 Beginning Balance 20,200 2,300 11,600 The manufacturing overhead was: Multiple Choice O $800 overapplied O $800 underapplied $3,000 overapplied C