On January 1, Frederic Manufacturing had a beginning balance in Work in Process inventory of $164.000 and a beginning balance in Finished Goods Inventory of $25.000 During the year Frederic incurred manufacturing costs of 5201,000 During the year the following transactions occurred Job was completed for a stal cost of $140 000 and was sold for 5158000 Job was completed for a total cost of $184000 and was sold for 5211 000 Job was compared for a cout 101.000 was not as of year-end The Mandatung Overhead then usted cre a ce of 25.000 and What was the final balance in the cost of Goods Sold account? adjusted OA5349.000 debit balance OBI 5299.000 b balance OC 125 000 crot balance OD 5349 000 credit balance