The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year: Beg Bal Raw Materials 4,750 4,950 8,500 Beg Bal 21,950 Work in Process 3,850 5,950 8,250 8,050 Beg Bal Finished Goods 1,950 21,950 20,150 20,150 8,050 Manufacturing Overhead 2,550 3,250 2,950 Wages & Salaries Payable Cost of Goods Sold 20,150 20,150 Beg Bal Beg Bal 2,250 11,500 The manufacturing overhead was