At January 1, 2012, Feldstein Manufacturing company had a beginning balance in work in process of $80,000 and a beginning balance in finished goods of $20000. During the year, Feldstein incurred manufacturing costs of $350000. During the year, the following transactions occurred: Job A-12, was completed for a total cost of $120000 and was sold for $125000. Job A-13, was completed for a total cost of $200000 and was sold for $210000 Job A-15 was completed for a total cost $60000, but was not sold as of year-end The manufacturing overhead account had a preliminary credit balance of $12000 and was cleared to zero at year-end. What was the final balance in the cost of goods sold account? a) $308000 debit balance b) $12000 credit balance c) $332000 debit balance d) $320000 debit balance