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

Raw Materials

Beg Bal	1,800			8,500
	9,100

Work in Process

Beg Bal	3,100			22,400
	7,380
	8,500
	5,400

Finished Goods

Beg Bal	6,700			23,600
	22,400

Manufacturing Overhead

	1,120			5,400
	2,800
	2,000

Wages and Salaries Payable

	14,000		Beg Bal	1,400
				13,100

Cost of Goods Sold

	23,600

The manufacturing overhead was:

a	$520 overapplied
b	$2,000 overapplied
c	$520 underapplied
d	$2,000 underapplied