At the beginning of the year, Green Street Manufacturing had the following account balances:

Work-in-Process Inventory

2,000

Finished Goods Inventory

8,000

Manufacturing Overhead

0

Cost of Goods Sold

0

Sales Revenue

0

The following additional details are provided for the year:

Direct materials placed in production	$83,000
Direct labor incurred	192,000
Manufacturing overhead incurred	302,000
Manufacturing overhead allocated to production	293,000
Cost of jobs completed and transferred	503,000
Total revenue	758,000
Cost of goods sold	441,000

After adjusting the balance in Manufacturing Overhead, the ending balance in the Finished Goods Inventory account is a ________.

A)	credit of $54,000

B)	debit of $62,000

C)	credit of $433,000

D)	debit of $70,000