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

WorkminusinminusProcess

Inventory

2,000

Cost of Goods Sold

0

Finished Goods Inventory

8,000

Sales Revenue

0

Manufacturing Overhead

0

The following additional details are provided for the year:

Direct materials placed in production	$ 81 comma 000$81,000
Direct labor incurred	194 comma 000194,000
Manufacturing overhead incurred	304 comma 000304,000
Manufacturing overhead allocated to production	291 comma 000291,000
Cost of jobs completed and transferred	503 comma 000503,000
Total revenue	759 comma 000759,000
Cost of goods sold	441 comma 000441,000

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

A.

debit of $ 70 comma 000$70,000

B.

credit of $ 433 comma 000$433,000

C.

credit of $ 54 comma 000$54,000

D.

debit of $ 62 comma 000