At January 1, 2012, Feldstein Manufacturing Company Had a Beginning

At January 1, 2012, Feldstein Manufacturing Company had a beginning balance in Work in process of $80,000 and a beginning balance in Finished goods of $20,000. During the year, Feldstein incurred
Manufacturing costs of $350,000.
During the year, the following transactions occurred:
Job A-12, was completed for a total cost of $120,000 and was sold for $125,000.
Job A-13, was completed for a total cost of $200,000 and was sold for $210,000.
Job A-15, was completed for a total cost $60,000, but was not sold as of year-end.
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At the end of the year, what was the balance in Finished goods?

A) $60,000 debit balance
B) $40,000 credit balance
C) $80,000 debit balance
D) $30,000 debit balance