At the Beginning of the Year,Judge Manufacturing Had the Following $\begin{array}{cc}\text {Work-in-Process Inventory }\\\hline\begin{array}{ll|l}&20,000& \\\end{array}\end{array}$

At the beginning of the year,Judge Manufacturing had the following account balances: $\begin{array}{cc}\text {Work-in-Process Inventory }\\\hline\begin{array}{ll|l}&20,000& \\\end{array}\end{array}$ $\begin{array}{cc}\text { Finished Goods inventory}\\\hline\begin{array}{ll|l}&8,000& \\\end{array}\end{array}$ $\begin{array}{cc}\text {Manufacturing Overhead }\\\hline\begin{array}{ll|l}&0& \\\end{array}\end{array}$ $\begin{array}{cc}\text {Cost of Goods Sold }\\\hline\begin{array}{ll|l}&0& \\\end{array}\end{array}$ $\begin{array}{cc}\text {Sales Revenue }\\\hline\begin{array}{ll|l}&0& \\\end{array}\end{array}$ The following additional details are provided for the year:
$\begin{array}{|l|l|}\hline \text { Direct materials placed in production } & \$ 83,100 \\\hline \text { Direct labor incurred } & 191,100 \\\hline \text { Manufacturing overhead incurred } & 301,900 \\\hline \text { Manufacturing overhead allocated to } & \\\text { production } & 296,700 \\\hline \text { Cost of jobs completed and transferred } & 501,800\\\hline \end{array}$ The ending balance in the Finished Goods Inventory account is a ________.

A) debit of $509,800
B) debit of $501,800
C) debit of $8000
D) debit of $570,900