The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year: Beg Bal Raw Materials 5,250 5,450 9,500 Beg Bal 22,450 Work in Process 4,350 6,450 8,750 8,550 5:20 Beg Bal Pinished Goods 2,450 22,450 20,650 8,550 Manufacturing Overhead 3,050 3,750 3,450 Wages & Salaries Payable 20,650 Beg Bal Cost of Goods Sold 20,650 2,750 12,500 Beg Bal The direct materials cost was