At the Beginning of 2012, Conway Manufacturing Company Had the Following

At the beginning of 2012, Conway Manufacturing Company had the following account balances: During the year, the following transactions took place:
$$\begin{array} { l r } \text { Direct materials placed in production: } & \$ 80,000 \\\text { Direct labor incurred: } & \$ 190,000 \\\text { Manufacturing overhead incurred } & \$ 300,000 \\\text { Manufacturing overhead allocated to production: } & \$ 295,000 \\\text { Jobs completed with cost of : } & \$ 500,000 \\\text { Jobs sold for total revenue of : } & \$ 750,000 \\\text { Jobs sold with cost of: } & \$ 440,000\end{array}$$ Remaining balance of Manufacturing overhead cleared to zero
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After recording all of these transactions, the ending balance in the Work in process account is a:

A) credit of $63,000.
B) debit of $70,000.
C) debit of $72,000.
D) debit of $67,000.