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

Raw Materials
Debit	Credit
Beginning Balance	4,500		8,000
	4,700

Work in Process
Debit	Credit
Beginning Balance	3,600		21,700
	5,700
	8,000
	7,800

Finished Goods
Debit	Credit
Beginning Balance	1,700		19,900
	21,700

Manufacturing Overhead
Debit	Credit
	2,300		7,800
	3,000
	2,700

Wages & Salaries Payable
Debit	Credit
	19,900	Beginning Balance	2,000
			11,000

Cost of Goods Sold
Debit	Credit
	19,900

The direct labor cost was:________________-

Garrison 17e Rechecks 2020-08-17.