The following partially completed T-accounts summarize transactions for Target Manufacturing during the year: Beg Bal Raw Materials 5,050 5,250 9,100 Beg Bal 22,250 Work in Process 4,150 6,250 8,550 8,350 Beg Bal Pinished Goods 2,250 22,250 20,450 8,350 Manufacturing Overhead 2,850 3,550 3,250 Wages & Salaries Payable 20,450 Beg Bal Cost of Goods Sold 20,450 Beg Bal 2,550 12,100 Target's manufacturing overhead applied was