The following partially completed t-accounts summarize transactions for Faas Company during the year:

debit side--------------credit side

raw materials: beg balance $8,200 & $500--------$6,600

finished goods: beg balance $5,100 & 22,700-------22,900

work in process: beg balance $3,600 & $5,000 &8,000& 9,100----$22,700

manufacturing overhead: $1,600 & $4,100 & $3,300------$9,100

wages and salaries payable: $17,200-----beg balance: $2,900& $12,100

cost of goods sold: $22,900

1. The Cost of Goods Manufactured was:

2. The direct labor cost was:

3. The direct materials cost was:

4. The manufacturing overhead applied was:

5. The manufacturing overhead was: