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

On January 1,Feldstein Manufacturing had a beginning balance in Work-in-Process Inventory of $81,100 and a beginning balance in Finished Goods Inventory of $22,000.During the year,Feldstein incurred manufacturing costs of $351,000. During the year,the following transactions occurred:
Job A-12 was completed for a total cost of $121,100 and was sold for $126,700.
Job A-13 was completed for a total cost of $201,800 and was sold for $211,000.
Job A-15 was completed for a total cost $60,000 but was not sold as of year-end.
What was the balance in Finished Goods Inventory at the end of the year?

A) $404,900 debit balance
B) $82,000 credit balance
C) $82,000 debit balance
D) $382,900 debit balance