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: $\begin{array}{c} \text { Work-in-Process Inventory} &\\ \hline \begin{array}{l|l} 2,000&\\\\\\\end{array}\end{array}$

$\begin{array}{c} \text { Finished Goods Inventory} &\\ \hline \begin{array}{l|l} 8,000&\\\\\\\end{array}\end{array}$

$\begin{array}{c} \text { Manufacturing Overhead} &\\ \hline \begin{array}{l|l} 0&\\\\\\\end{array}\end{array}$


$\begin{array}{c} \text { Cost of Goods Sold} &\\ \hline \begin{array}{l|l} 0&\\\\\\ \end{array}\end{array}$


$\begin{array}{c} \text { Sales Revenue} &\\ \hline \begin{array}{l|l} &0\\\\\\ \end{array}\end{array}$


The following additional details are provided for the year:
$$\begin{array} { | l | l |} \hline \text { Direct materials placed in production } & \$ 83,000 \\\hline \text { Direct labor incurred } & 194,000 \\\hline \text { Manufacturing overhead incurred } & 302,000 \\\hline \text { Manufacturing overhead allocated to production } & 292,000 \\\hline \text { Cost of jobs completed and transferred } & 506,000 \\\hline \text { Total revenue } & 757,000 \\\hline \text { Cost of goods sold } & 441,000 \\\hline\end{array}$$ After adjusting the balance in Manufacturing Overhead,the ending balance in the Finished Goods Inventory account is a ________.

A) credit of $57,000
B) debit of $65,000
C) credit of $433,000
D) debit of $73,000