At the Beginning of 2015,Conway Manufacturing Had the Following Account

At the beginning of 2015,Conway Manufacturing had the following account balances: Following additional details are provided for the year:
After adjusting the balance in Manufacturing Overhead,the ending balance in the Finished Goods Inventory account is a ________.

A) credit of $52,000
B) debit of $60,000
C) credit of $432,000
D) debit of $68,000