At the Beginning of the Year,Conway Manufacturing Had the Following $\begin{array}{cc}\text {Work-in-Process Inventory }\\\hline\begin{array}{ll|l}&2,000& \\\end{array}\end{array}$

At the beginning of the year,Conway Manufacturing had the following account balances: $\begin{array}{cc}\text {Work-in-Process Inventory }\\\hline\begin{array}{ll|l}&2,000& \\\end{array}\end{array}$
$\begin{array}{cc}\text { Finished Goods inventory}\\\hline\begin{array}{ll|l}&8,000& \\\end{array}\end{array}$
$\begin{array}{cc}\text {Manufacturing Overhead }\\\hline\begin{array}{ll|l}&0& \\\end{array}\end{array}$
$\begin{array}{cc}\text {Cost of Goods Sold }\\\hline\begin{array}{ll|l}&0& \\\end{array}\end{array}$
$\begin{array}{cc}\text {Sales Revenue }\\\hline\begin{array}{ll|l}&0& \\\end{array}\end{array}$ The following additional details are provided for the year:
$\begin{array}{|l|l|}\hline\text { Direct materials placed in production } & \$ 82,000 \\\hline \text { Direct labor incurred } & 191,400 \\\hline \text { Manufacturing overhead incurred } & 302,000 \\\hline \text { Manufacturing overhead allocated to } & \\ \text { production } & 295,700 \\\hline \text { Cost of jobs completed and transferred } & 500,900\\\hline\end{array}$ The ending balance in the Work-in-Process Inventory account is a ________.

A) credit of $70,200
B) debit of $2000
C) credit of $2000
D) debit of $70,200