On January 1, Frederic Manufacturing had a beginning balance in Work In Process inventory of $163,000 and a beginning balance in finished good inventory of $23,000. During the year, Frederic incurred manufacturing costs of $200,000.

During the year, the following transactions occurred Job C-62 was completed for a total cost of $144,000 and was sold for $155,000 Job C-63 was completed for a total cost of $184,000 and was sold for $212,000 Job C-64 was completed for a total cost $81,000 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? O A. $304,000 debit balance OB. $352,000 credit balance O C. $304,000 credit balance O D. $352,000 debit balance