(l1 points) At the beginning of the year, Conway Manufacturing had the following account balances Work in Process Inventory 2.00 Finished Goods Inventory 5.00| Manufacturing Overhead Cost of Goods Sold Sales Revenue The following additional details are provided for the year materials placed in production Direct labor incurred Manufacturing overhead incurred Manufacturing overhead allocated to 91,600 1,600 296,300 Cost of jobs completed and transferred The ending balance in the Work-in-Process Inventory account is a Select one 501,300 a credit of $71,400 b. debit of $2000 debit of $71,400