Connecticut Manufacturing began business on January 1. During its first year of operation, Connecticut worked on five industrial jobs and reported the following information at

yearminusend:

	Job 1	Job 2	Job 3	Job 4	Job 5
Direct Materials	$1 comma 0001,000	$9 comma 2009,200	$4,000	$3,500	$1,500
Direct Labor	$12 comma 00012,000	$21 comma 40021,400	$13,000	$12,000	$800
Allocated Mfg. Overhead	$1 comma 8001,800	$8 comma 0008,000	$2,500	$7,500	$200
Job completed:	Jun 30	Sep 1	Oct 15	Nov 1	Not completed
Job sold:	Jul 10	Sep 12	Not sold	Not sold	N/A
Revenues:	$44 comma 00044,000	$49 comma 00049,000	N/A	N/A	N/A

Connecticut's allocation of overhead costs left a debit balance of

$ 1 comma 100$1,100

in the Manufacturing Overhead account, which was adjusted to zero at

yearminusend.

What was the final balance in Cost of Goods Sold for the year ended December 31?

52,300 A

53400 B

54500 C

14800 D