The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year Raw Materials Beg Bal 4 500 8,000 4,700 Work in Process Beg Bal 3.600 21.700 5,700 8.000 7.800 Finished Goods Beg Bat 17 19.900 7 200 ager &Payable 3,000 2,700 Wages & Salaries Payable 19,900 Beg Bal 2,000 11,000 Cost of Goods Sold Beg Ba! 19,900 e direct materials cost was: Select one: a. $4.700 b. S3.600 c. 58 000 d. $5 700