The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year: Raw Materials Debit Beginning Balance 4,950 Credit 8,900 5,150 Work in Process Debit Credit Beginning Balance 4,050 22,150 6,150 8,450 8,250 Finished Goods Debit Credit Beginning Balance 2,150 22,150 20,350 Manufacturing Overhead Debit Credit 2,750 8,250 3,450 3,150 Wages & Salaries Payable Debit Credit 20,350 Beginning Balance 2,450 11,900 Cost of Goods Sold Debit Credit 20,350 The manufacturing overhead was: