Help me choose the correct answer

On January 1, Double Boe Manufacturing had a beginning balance in Work-in-Process Inventory of $81,300 and a beginning balance in Finished Goods Inventory of $22,000. During the year, Double Boe incurred manufacturing costs of $352,000. In addition, the following transactions occurred during the year: . Job A-34 was completed for a total cost of $130,000 and was sold for $125,000. . Job A-35 was completed for a total cost of $202,000 and was sold for $214,000. . Job A-36 was completed for a total cost $63,000 but was not sold as of year-end. The Factory Overhead account had an unadjusted debit balance of $11,000, and was adjusted to zero at year-end. What was the final balance in the Cost of Goods Sold account? $321,000 debit balance $328,000 debit balance $332,000 debit balance O $343,000 debit balance O none of the choices are correct $339,000 debit balance $350,000 debit balance