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