At the Beginning of 2017,Conway Manufacturing Had the Following Account

At the beginning of 2017,Conway Manufacturing had the following account balances:
$$\begin{array} { | l | l | } \hline \begin{array} { l } \text { Work in } \\\text { process } \\\text { inventory }\end{array} &\quad\quad\quad \\\hline 2300 & \\\hline\end{array}$$
$$\begin{array} { | l | l | } \hline \begin{array} { l } \text { Finished } \\\text { goods }\end{array} &\quad\quad\quad \\\text { inventory } & \\\hline 8600 & \\\hline\end{array}$$
$\begin{array}{|l|l|}\hline \begin{array}{l}\text { Manufacturin } \\\text { goverhead }\end{array} &\quad\quad\quad \\\hline 0 &\\\hline\end{array}$

$\begin{array}{|r|l|}\hline\text { Cost of sales } &\quad\quad\quad \\\hline 0 & \\\hline\end{array}$

$\begin{array}{|r|r|}\hline\text { Sales revenue } & \\ \hline &0\quad\quad\quad\quad \\\hline\end{array}$

Following additional details are provided for the year:
$$\begin{array} { | l | l | } \hline \text { Direct materials placed in production } & \$ 81,000 \\\hline \text { Direct labour incurred } & 199,000 \\\hline \text { Manufacturing overhead incurred } & 306,000 \\\hline \text { Manufacturing overhead allocated to } & \\\text { production } & 287,000 \\\hline \text { Cost of jobs completed and transferred } & 508,000 \\\hline\end{array}$$
The ending balance in the Finished goods inventory account is a:

A) debit of $575,600.
B) debit of $508,000.
C) debit of $59,000.
D) debit of $516,600.