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

Raw Materials
Beg Bal	5,150		9,300
	5,350

Work in Process
Beg Bal	4,250		22,350
	6,350
	8,650
	8,450

Finished Goods
Beg Bal	2,350		20,550
	22,350

Manufacturing Overhead
	2,950		8,450
	3,650
	3,350

Wages & Salaries Payable
	20,550	Beg Bal	2,650
			12,300

Cost of Goods Sold
Beg Bal	20,550

The manufacturing overhead applied was:

Multiple Choice

• $3,350

• $3,650

• $8,450

• $15,000