On January 1, Frederic Manufacturing had a beginning balance in Work-in-Process Inventory of $161,000 and a beginning balance in Finished Goods Inventory of $22,000. During the year, Frederic incurred manufact $201,000. During the year, the following transactions occurred. Job C-62 was completed for a total cost of $143,000 and was sold for $157,000. Job C-63 was completed for a total cost of $180,000 and was sold for $213,000 Job C-64 was completed for a total cost $82,000 but was not sold as of year-end. The Manufacturing Overhead account had an unadjusted credit balance of $24,000 and was adjusted to zero at year-end. What was the final balance in the Cost of Goods Sold account? OA. $347.000 debit balance B. $299,000 credit balance c. $347,000 credit balance D. $299,000 debit balance