At the Beginning of the Year,Green Street Manufacturing Had the Following

At the beginning of the year,Green Street Manufacturing had the following account balances: $\begin{array}{cc}\text {work in process inventory }\\\hline\begin{array}{ll|l}&2,000& \\\end{array}\end{array}$ $\begin{array}{cc}\text {Finished Goods Inventory }\\\hline\begin{array}{ll|l}&8,000& \\\end{array}\end{array}$ $\begin{array}{cc}\text { Manufacturing Overhead }\\\hline\begin{array}{ll|l}0& \\\end{array}\end{array}$ $\begin{array}{cc}\text { Cost of Goods Sold}\\\hline\begin{array}{ll|l}0& \\\end{array}\end{array}$ $\begin{array}{cc}\text {Sales Revenue }\\\hline\begin{array}{ll|l}& &0\\\end{array}\end{array}$ The following additional details are provided for the year:
$\begin{array}{|l|l|}\hline \text { Direct materials placed in production } & \$ 83,000 \\\hline \text { Direct labor incurred } & 192,000 \\\hline \text { Manufacturing overhead incurred } & 302,000 \\\hline \text { Manufacturing overhead allocated to production } & 293,000 \\\hline \text { Cost of jobs completed and transferred } & 503,000 \\\hline \text { Total revenue } & 758,000 \\\hline \text { Cost of goods sold } & 441,000\\\hline \end{array}$ After adjusting the balance in Manufacturing Overhead,the ending balance in the Finished Goods Inventory account is a ________.

A) credit of $54,000
B) debit of $62,000
C) credit of $433,000
D) debit of $70,000