On January 1,Frederic Manufacturing Had a Beginning Balance in Work-In-Process

On January 1,Frederic Manufacturing had a beginning balance in Work-in-Process Inventory of $161,000 and a beginning balance in Finished Goods Inventory of $24,000.During the year,Frederic incurred manufacturing costs of $203,000. During the year,the following transactions occurred:
Job C-62 was completed for a total cost of $142,000 and was sold for $157,000.
Job C-63 was completed for a total cost of $181,000 and was sold for $214,000.
Job C-64 was completed for a total cost $84,000 but was not sold as of year-end.
The Manufacturing Overhead account had an unadjusted credit balance of $25,000 and was adjusted to zero at year-end.
What was the final balance in the Cost of Goods Sold account?

A) $298,000 debit balance
B) $348,000 debit balance
C) $348,000 credit balance
D) $298,000 credit balance