At the beginning of theyear, Judge Manufacturing had the following accountbalances:

WorkinProcess Inventory

20,000

Finished Goods Inventory

8,000

Manufacturing Overhead

0

Cost of Goods Sold

0

Sales Revenue 0

The following additional details are provided for theyear:

Direct materials placed in production

$ 81 comma 700

$81,700

Direct labor incurred

191 comma 500

191,500

Manufacturing overhead incurred

300 comma 100

300,100

Manufacturing overhead allocated to production

297 comma 900

297,900

Cost of jobs completed and transferred

500 comma 200

500,200

The ending balance in the Finished Goods Inventory account is a________.

A.

debit of $ 508 comma 200

$508,200

B.

debit of $ 571 comma 100

$571,100

C.

debit of $ 8 comma 000

$8,000

D.

debit of $ 500 comma 200