At the Beginning of 2015, Conway Manufacturing Had the Following

At the beginning of 2015, Conway Manufacturing had the following account balances: Following additional details are provided for the year:
$$\begin{array} { | l | r | } \hline \text { Direct materials placed in production } & \$ 80,000 \\\hline \text { Direct labor incurred } & 190,000 \\\hline \text { Manufacturing overhead incurred } & 300,000 \\\hline \text { Manufacturing overhead allocated to production } & 295,000 \\\hline \text { Cost of jobs completed and transferred } & 500,000 \\\hline \text { Total revenue } & 750,000 \\\hline \text { Cost of goods sold } & 440,000 \\\hline\end{array}$$ 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 $435,000.
B) debit of $445,000.
C) credit of $445,000.
D) debit of $440,000.