At the beginning of the year, Tea Tree Manufacturing had the following account balances: Cost of Goods Sold Work-Process Inventory 2,000 Finished Goods Inventory Sales Revenue 8,000 Manufacturing Overhead +The following additional details are provided for the year: Direct materials placed in production $80,800 191,400 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 300,600 500,500