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:




The following additional details are provided for the year:

$$\begin{array} { | l | l } \hline \text { Direct materials placed in production } & \$ 83,000 \\\hline \text { Direct labor incurred } & 192,000 \\\hline \text { Manufacturing overhead incurred } & 301,000 \\\hline \text { Manufacturing overhead allocated to production } & 290,000 \\\hline \text { Cost of jobs completed and transferred } & 500,000 \\\hline \text { Total revenue } & 750,000 \\\hline \text { Cost of goods sold } & 441,000 \\\hline\end{array}$$ After adjusting the balance in Manufacturing Overhead,the ending balance in the Finished Goods Inventory account is a ________.

A) credit of $51,000
B) debit of $59,000
C) credit of $433,000
D) debit of $67,000