The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year Raw Materials Work in Process Beg Bal 4,600 3,700 8, 200 Beg Bal 4,800 5,800 8,100 7,900 Finished Goods Manufacturing overhead 2,400 20,000 1,800 Beg Bal 21,800 3,100 2,800 cost of Goods sold Wages & Salaries Payable 20,000 20,000 Beg Bal 2,100 Beg Bal 11,200 21,800 7,900