On January 1, Feldstein Manufacturing had a beginning balance in Work-in- Process Inventory of $80,900 and a beginning balance in Finished Goods Inventory of $22,600. During the year, Feldstein incurred manufacturing costs of $351,600. During the year, the following transactions occurred: Job A-12 was completed for a total cost of $120,100 and was sold for $126,500 Job A-13 was completed for a total cost of $202,800 and was sold for $210,300. Job A-15 was completed for a total cost $64,000 but was not sold as of year-end What was the balance in Finished Goods Inventory at the end of the year? OA. $86,600 credit balance O B. $86,600 debit balance O C. $409,500 debit balance O D. $386,900 debit balanoe