At the beginning of 2012, Conway Manufacturing Company had the following account balances: Work in process inventory 2,000 Finished goods inventory 8,000 Manufacturing overhead Cost of goods sold 0 Sales revenue 0 0 During the year, the following transactions took place: Direct materials placed in production: Direct labor incurred: Manufacturing overhead incurred Manufacturing overhead allocated to production: $80,000 $190,000 $300,000 $295,000 600.00 Tabananlatadth Ann O A. credit of $445,000. B. debit of $445,000. C. debit of $440,000. D. debit of $435,000. During the year, the following transactions took place: Direct materials placed in production: Direct labor incurred: Manufacturing overhead incurred Manufacturing overhead allocated to production: Jobs completed with cost of: Jobs sold for total revenue of: Jobs sold with cost of: $80,000 $190,000 $300,000 $295,000 $500,000 $750,000 $440,000 Remaining balance of Manufacturing overhead cleared to zero After recording all these transactions, the ending balance in the Cost of goods sold account is a: A. credit of $445,000. B. debit of $445,000. C. debit of $440,000. D. debit of $435,000