At the beginning of theyear, Tea Tree Manufacturing had the following accountbalances:

WorkinProcess Inventory

2,000

Cost of Goods Sold

0

Finished Goods Inventory

8,000

Sales Revenue

0

Manufacturing Overhead

0

The following additional details are provided for theyear:

Direct materials placed in production	$81,600
Direct labor incurred	190,300
Manufacturing overhead incurred	301,100
	296,200
Cost of jobs completed and transferred	500,700

The unadjusted balance in the Manufacturing Overhead account is a________.