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

Raw MaterialsDebitCreditBeginning Balance5,450 9,900 5,650 Work in ProcessDebitCreditBeginning Balance4,550 22,650 6,650 8,950 8,750 Finished GoodsDebitCreditBeginning Balance2,650 20,850 22,650 Manufacturing OverheadDebitCredit 3,250 8,750 3,950 3,650 Wages & Salaries PayableDebitCredit 20,850Beginning Balance2,950 12,900 Cost of Goods SoldDebitCredit 20,850

The direct labor cost was:

Multiple Choice

$14,450

$20,850

$8,950

$11,950