At 1 January 2017,Feldstein Manufacturing Had a Beginning Balance in Work

At 1 January 2017,Feldstein Manufacturing had a beginning balance in Work in process inventory of $90,000 and a beginning balance in Finished goods inventory of $25,000.During the year,Feldstein incurred manufacturing costs of $375,000.
During the year,the following transactions occurred:
Job A-12 was completed for a total cost of $140,000 and was sold for $145,000
Job A-13 was completed for a total cost of $235,000 and was sold for $245,000
Job A-15 was completed for a total cost $62,000 but was not sold as of year-end
At the end of the year,what was the balance in Finished goods inventory?

A) $37,000 credit balance
B) $62,000 debit balance
C) $31,000 debit balance
D) $87,000 debit balance