The following partially completed T-accounts summarize transactions for Farwest Corporation during the year:

Raw Materials

Beg Bal

4,700

10,000

6,900

WorkinProcess

Beg Bal

4,600

26,300

7,400

8,000

6,800

FinishedGoods

Beg Bal

1,900

22,900

26,300

ManufacturingOverhead

2,600

6,800

3,000

1,900

Wages & Salaries Payable

12,300

Beg Bal

1,400

11,000

Cost of Goods Sold

22,900

The direct materials cost was:

Group of answer choices

$10,000

$7,400

$4,600

$8,000