The following partially completed T-accounts summarize transactions for Fabatz Company during the year:

Raw Materials

Beg Bal	2,400		8,300
	10,300

Work in Process

Beg Bal	4,300		23,600
	7,200
	9,700
	7,800

Finished Goods

Beg Bal	7,900		24,800
	23,600

Manufacturing Overhead

	1,100		7,800
	4,000
	3,200

Wages and Salaries Payable

	15,200	Beg Bal	2,000
				13,700

Cost of Goods Sold

	24,800

The Cost of Goods Manufactured was: