At the Beginning of the Year,Conway Manufacturing Had the Following

At the beginning of the year,Conway Manufacturing had the following account balances:




The following additional details are provided for the year:
$$\begin{array} { | l | r | } \hline \text { Direct materials placed in production } & \$ 82,000 \\\hline \text { Direct labor incurred } & 190,100 \\\hline \text { Manufacturing overhead incurred } & 300,600 \\\hline \begin{array} { l } \text { Manufacturing overhead allocated to } \\\text { production }\end{array} & 297,700 \\\hline \text { Cost of jobs completed and transferred } & 500,800 \\\hline\end{array}$$ The ending balance in the Work-in-Process Inventory account is a ________.

A) credit of $71,000
B) debit of $2,000
C) credit of $2,000
D) debit of $71,000