The following T accounts are for Stanford Company Raw Materials Cost of Goods Sold Beg. Bal. 7,000 24,000 (2) ? (8) (1) 19,000 ? (9) Sales Salaries Expense Work in Process (4) 11,000 Beg. Bal 11,000? (7) (2) 15,000 (4) 18,000 (6) 31,000 Accounts Payable Manufacturing Overhead 19,000 (1) (2) 9,000 31,000 (3) 16,000 (4) 8,000 (5) 5,000 Wages & Salaries Payable Finished Goods 7,000 Beg. Bal. Beg. Bal. 18,000 37,000 (7) 62,000 End. Bal. 15,000 Accumulated Depreciation-Factory 82,000 Beg. Bal. 16,000 (3) (6) ?(9) ?(8) The manufacturing overhead applied is