an enterprise resource planning system ERP

the year the year SES Manufacturing has finished production activities for the year. The company allocates manufacturing overhead based on direct labor costs. The company has provided the following information: Total manufacturing overhead costs estimated at the beginning of the year $147,000 Total direct labor costs estimated at the beginning of $350,000 Total direct labor hours estimated at the beginning of 15,000 direct labor hours Actual manufacturing overhead costs for the year $160,700 Actual direct labor costs for the year $362,000 Actual direct labor hours for the year 12,700 direct labor hours Based on the above data, calculate the unadjusted ending balance in the Manufacturing Overhead account. $5040 credit balance 58660 debit balance $8660 credit balance 95040 debit balance