On January 1 Primary Manufacturing had a beginning balance in Work-in-Process Inventory of $81,900 and a beginning balance in Finished Goods Inventory of $22,000. During the year, Primary incurred manufacturing costs of $350,000. In addition, the following transactions occurred during the year: Job A-12 was completed for a total cost of $120,000 and was sold for $127,000. Job A- 13 was completed for a total cost of $206,000 and was sold for $212,000. Job A- 15 was completed for a total cost $63,000 but was not sold as of year-end. The Manufacturing Overhead account had an unadjusted credit balance of $12,000, and was adjusted to zero at year-end. What was the final balance in the Cost of Goods Sold account? A. $12,000 credit balance B. $338,000 debit balance O c. $314,000 debit balance OD. $326,000 debit balance