On January 1, Feldstein Manufacturing had a beginning balance
in Workminus−inminus−Process Inventory of $81,900 and a beginning
balance in Finished Goods Inventory of $23,400. During the year,
Feldstein incurred manufacturing costs of $353,000. During the
year, the following transactions occurred: Job Aminus−12 was
completed for a total cost of $120,100 and was sold for $125,500.
Job Aminus−13 was completed for a total cost of $201,200 and was
sold for $212,400. Job Aminus−15 was completed for a total cost
$63,000 but was not sold as of yearminus−end. What was the balance
in Finished Goods Inventory at the end of the year?
A.$86,400 credit balance
B.$86,400 debit balance
D.$407,700 debit balance