At the beginning of the year, Tea Tree Manufacturing had the following account balances: Cost of Goods Sold Work-Process Inventory 2,000 Sales Revenue Finished Goods Inventory 8,000 Manufacturing Overhead The following additional details are provided for the year: $80,800 191,400 300,600 Direct materials placed in production Direct labor incurred Manufacturing overhead incurred Manufacturing overhead allocated to production 296,300 Cost of jobs completed and transferred The unadjusted balance in the Manufacturing Overhead account is a 500,500