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 $20,000. During the year, Frederic incurred manufacturing costs of $206,000 During the year, the following transactions occurred: Job C-62 was completed for a total cost of $143,000 and was sold for $155,000. ob C- 63 was completed for a total cost of $180,000 and was sold for $212,000 ob C-64 was completed for a total cost $84,000 but was not sold as of year-end. The Manufacturing Overhead account had an unadjusted credit balance of $25,000 and was adjusted to zero at year-end. What was the final balance in the Cost of Goods Sold account? O A. $298,000 credit balance OB. $348,000 debit balance O C. $348,000 credit balance O D. $298,000 debit balance