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At January $1,2012,$ Feldstein Manufacturing Company had a beginning balance in Work in process of $$80,000$ and a beginning balance in Finished Goods of $$20,000.$ During the year, Feldstein incurred manufacturing costs of $$350,000.$

During the year, the following transactions occurred:

During the year, the following transactions occurred:

Job A$-12,$ was completed for a total cost of $$120,000$ and was sold for $$125,000.$

Job A$-13,$ was completed for a total cost of $$200,000$ and was sold for $$210,000.$

Job A$-15,$ was completed for a total cost $$60,000,$ but was not sold as of year$-$end.

At the end of the year, what was the balance in Finished Goods?

Select one:

A$.$ $$80,000$ debit balance

B$.$ $$65,000$ debit balance

C$.$ $$30,000$ debit balance

D$.$ $$40,000$ credit balance