The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year. Raw Materials 4,900 5,100 Beg Bal 8,880 Beg Bal 22,100 Work in Process 4,000 6,100 8,400 8,200 Beg Bal Finished Goods 2,100 22,100 20,300 8. 200 Manufacturing Overhead 2,700 3,400 3,100 Wages & Salaries Payable 20,380 Beg Bal Beg Bal 2,400 11,800 Cost of Goods Sol 20,300 The Cost of Goods Manufactured was