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: $$\begin{array} { | l | l | } \hline \text { Direct materials placed in production } & \$ 80,000 \\\hline \text { Direct labor incurred } & 190,000 \\\hline \text { Manufacturing overhead incurred } & 300,000 \\\hline \text { Manufacturing overhead allocated to production } & 295,000 \\\hline \text { Cost of jobs completed and transferred } & 500,000 \\\hline\end{array}$$ The ending balance in the Work-in-Process Inventory account is a:

A) credit of $67,000.
B) debit of $65,000.
C) credit of $65,000.
D) debit of $67,000.