The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year:

Raw Materials
Beg Bal	4,900		8,800
	5,100

Work in Process
Beg Bal	4,000		22,100
	6,100
	8,400
	8,200

Finished Goods
Beg Bal	2,100		20,300
	22,100

Manufacturing Overhead
	2,700		8,200
	3,400
	3,100

Wages & Salaries Payable
	20,300	Beg Bal	2,400
			11,800

Cost of Goods Sold
Beg Bal	20,300

The manufacturing overhead applied was:

Multiple Choice

$3,100

$3,400

$8,200

$14,500