The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year: Beg Bal Raw Materials 5,400 5,600 9,800 Beg Bal 22,600 Work in Process 4,500 6,600 8,900 8,700 Beg Bal Finished Goods 2,600 22,600 20, 800 8,700 Manufacturing Overhead 3,200 3,900 3,600 Wages & Salaries Payable 20,800 Beg Bal Cost of Goods Sold 20,800 2,900 12,800 Beg Bal The Cost of Goods Manufactured was: Multiple Choice $22,600 O $20.800 $43,400 O $9,500