At the Beginning of the Year,Springfield Manufacturing Had the Following $\begin{array}{c} \text { Work-in-Process Inventory} &\\\hline\begin{array}{l|l}2,000&\\\end{array}\end{array}$

At the beginning of the year,Springfield 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:
$$\begin{array} { | l | l |} \hline \text { Direct materials placed in production } & \$ 83,000 \\\hline \text { Direct labor incurred } & 190,000 \\\hline \text { Manufacturing overhead incurred } & 300,000 \\\hline \text { Manufacturing overhead allocated to production } & 295,000 \\\hline \text { Cost of jobs completed and transferred } & 505,000 \\\hline \text { Total revenue } & 753,000 \\\hline \text { Cost of goods sold } & 442,300 \\\hline\end{array}$$ After recording all these transactions and adjusting for the over/underallocated overhead,the ending balance in the Cost of Goods Sold account is a ________.

A) debit of $437,300
B) debit of $447,300
C) credit of $447,300
D) debit of $442,300