The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year: Raw Materials 4800 5000 Beg Bal 8600 Work in Process Beg Bal 3900 600 830 810 22,000 Finished Goods 200 22,000 Beg Bal 20,200 Manufacturing Overhead 2600 330 3000 8100 Wages & Salaries Payable 20,200 Beg Bal 2300 11,600 Cost of Goods Sold Beg Bal 20,200 The direct labor cost w as