The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year Raw Materials Credit Debit Beginning Balance 8,100 4,550 4,750 Work in Process Credit Debit Beginning Balance 21,750 3,650 5,750 8,050 7,850 Finished Goods Credit Debit Beginning Balance 19,950 1,750 21,750 Manufacturing Overhead Debit Credit 7,850 2,350 3,050 2,750 Debit Wages & Salaries Payable Credit 19,950 Beginning Balance 2,050 11, 100 Cost of Goods Sold Debit Credit 19,950 The manufacturing overhead applied was