On January 1, Feldstein Manufacturing had a beginning balance in Work-in-Process Inventory of $82,400 and a beginning balance in Finished Goods Inventory of $20,500. During the year, Feldstein incurred manufacturing costs of $350,700. During the year, the following transactions occurred: Job A-12 was completed for a total cost of $120,000 and was sold for $125,500 : Job A-13 was completed for a total cost of $200,100 and was sold for $210,800. Job A15 was completed for a total cost $66,000 but was not sold as of year-end. What was the balance in Finished Goods Inventory at the end of the year? $406,600 debit balance $86,500 credit balance $86,500 debit balance $386,100 debit balance