The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year Beg Bal Raw Materials 5,500 5,700 1 10,000 Beg Bal 22,700 Work in Process . 4,600 6,700 9,000 8,800 Beg Bal Finished Goods 2.700 22.700 20,900 Manufacturing Overhead 3, 300 4,000 3,700 8,888 Wages & Salaries Payable 20,900 Beg Bal 3,000 13,000 Cost of Goods Sold 20,900 Beg Bal The Cost of Goods Manufactured was