At the Beginning of the Year,Springfield Manufacturing Had the Following

At the beginning of the year,Springfield Manufacturing had the following account balances: The following additional details are provided for the year:
After recording all these transactions and adjusting for the over/underallocated overhead,the ending balance in the Cost of Goods Sold account is a ________.

A) debit of $437,300
B) debit of $447,300
C) credit of $447,300
D) debit of $442,300