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:
$$\begin{array} { | l | r | } \hline \text { Direct materials placed in production } & \$ 83,000 \\\hline \text { Direct labor incurred } & 194,000 \\\hline \text { Manufacturing overhead incurred } & 302,000 \\\hline \text { Manufacturing overhead allocated to production } & 292,000 \\\hline \text { Cost of jobs completed and transferred } & 506,000 \\\hline \text { Total revenue } & 757,000 \\\hline \text { Cost of goods sold } & 441,000 \\\hline\end{array}$$ After adjusting the balance in Manufacturing Overhead,the ending balance in the Finished Goods Inventory account is a ________.

A) credit of $57,000
B) debit of $65,000
C) credit of $433,000
D) debit of $73,000