The following partially completed T-accounts summarize transactions for Fabatz Company during the year Raw Materials 8,900 1,600 8,700 Beg Bal Work in Process 22,000 2,700 7,740 8,100 4,600 Beg Bal Finished Goods 23,200 6,300 22.000 Beg Bal 4,600 1160 2.400 1,600 Wages and Salaries Payable 1.200 13,900 13,600 Beg Bal Cost of Goods Sold 23,200 The manufacturing overhead was O $560 underapplied O $1,600 overapplied O $1,600 underapplied $560 overapplied