At the beginning of the year, Judge Manufacturing had the following account balances: Work-in - Process Inventory 20,000 Finished Goods Inventory 8,000 Manufacturing Overhead Cost of Goods Sold O A. debit of $570,900 O B. debit of $509,800 O C. debit of $8,000 O D. debit of $501,800 Sales Revenue The following additional details are provided for the year. Direct materials placed in production Direct labor incurred Manufacturing overhead incurred Manufacturing overhead allocated to production Cost of jobs completed and transferred $83,100 191,100 301,900 296,700 501,800 The ending balance in the Finished Goods Inventory account is a _ O A. debit of $570,900 O B. debit of $509,800 O C. debit of $8,000 O D. debit of $501,800