QUESTION 18 During the month, Gloucester, Inc. had the following transactions: Job A-12 was completed for a total cost of $122,000 and was sold for $128,000 Job A-13 was completed for a total cost of $206,000 and was sold for $212,000 Job A-14 was completed for a total cost $61,000 but was not sold by the end of the month The Manufacturing Overhead account had an unadjusted credit balance of $12,000 and was adjusted to zero at the end of the month. What was the final balance in Cost of Goods Sold? A $316,000 debit balance OB. $328,000 debit balance OC. $12,000 credit balance D.$340,000 debit balance