The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year: Beg Bal Raw Materials 4,500 4,700 8,000 Beg Bal 21,700 Work in Process 3,600 5,700 8,000 7,800 Beg Bal Finished Goods 1,700 21,700 19,900 7,800 Manufacturing Overhead 2,300 3,000 2,700 Wages & Salaries Payable 19,900 Beg Bal 2,000 11,000 Cost of Goods Sold 19,900 Beg Bal The direct materials cost was: The direct materials cost was: Multiple Choice $8,000 O $5,700 0 $3,600 $3,600 0 $4,700 $4,700