At January 1, 2015, Feldstein Manufacturing Had a Beginning Balance

At January 1, 2015, Feldstein Manufacturing had a beginning balance in Work-in-Process Inventory of $80,000 and a beginning balance in Finished Goods Inventory 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.
At the end of the year, what was the balance in Finished Goods Inventory?

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