The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year: Raw Materials Credit Debit Beginning Balance 8,200 4,600 4,800 Work in Process Credit Debit Beginning Balance 21,800 3,700 5,800 8, 100 7,900 Finished Goods Credit Debit Beginning Balance 20,000 1,800 21,800 Manufacturing Overhead Debit Credit 7,900 2,400 3, 100 2,800 Debit Wages & Salaries Payable Credit 20,000 Beginning Balance 2,100 11.200 2,800 Debit Wages & Salaries Payable Credit 20,000 Beginning Balance 2,100 11,200 Cost of Goods Sold Debit Credit 20,000 The manufacturing overhead applied was: Multiple Choice $3,100 $7,900 $13,900 $2,800