The following partially completed T-accounts summarize transactions for Target Manufacturing during the year: Beg Bal Raw Materials 5,100 5,300 9,200 Beg Bal 22,300 Beg Bal Work in Process 4,200 6,300 8,600 8,400 Finished Goods 2,300 22,300 20,500 Manufacturing Overhead Wages & Salaries Payable 20,500 Cost of Goods Sold 20,500 2,900 8,400 Beg Bal Beg Bal 2,600 12,200 3,600 3,300 Target's manufacturing overhead applied was: Multiple Choice $14,900 O O $3,300 O $8,400 O $3,600