Uuwing partially completed T-accounts summarize transactions for Faaberg Corporation during the year: Beg Bal Raw Materials 5,200 5,400 9,400 Beg Bal 22,400 Work in Process 4,300 6,400 8,700 8,500 Beg Bal Finished Goods 2,400 22,400 20,600 Manufacturing Overhead 3,000 3,700 3,400 8,500 Wages & Salaries Payable 20,600 Beg Bal 2,700 12,400 Cost of Goods Sold 20,600 Beg Bal The direct labor cost was