The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year Raw Materials Debit Credit Beginning Balance 4,950 5,150 8,900 Work in Process Credit Debit Beginning Balance 22,150 4,050 6,150 8,450 8,250 Finished Goods Debit Credit Beginning Balance 20,350 2,150 22,150 Manufacturing Overhead Debit Credit 8,250 2,750 3,450 3,150 Manufacturing Overhead Debit Credit 8,250 2,750 3,450 3,150 Debit Wages & Salaries Payable Credit 20,350 Beginning Balance 2,450 11,900 Cost of Goods Sold Debit Credit 20, 350 The direct labor cost was: Multiple Choice The direct labor cost was: Multiple Choice O $12,950 O $20,350 O $8.450 O $11,450