On January 1, 2014 Feldstein Manufacturing Had a Beginning Balance

On January 1, 2014 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. Additionally, the following transactions occurred during the year:
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
The Manufacturing Overhead account had an unadjusted credit balance of $12,000, and was cleared to zero at year-end.
What was the final balance in the Cost of Goods Sold account?

A) $308,000 debit balance
B) $332,000 debit balance
C) $320,000 debit balance
D) $12,000 credit balance