Can you help compute the balance of manufacturing overhead account on jan. 31? and is it debit or credit?

Bodin Company manufactures finger splints for Kids Who get tendonitis from playing video games. The firm had the following inventories at the beginning and end of the month of January Finished goods January I January $ 1 $ 126. 80` work in process Raw material 251 . 8`` 134. 808 124, 808 The following additional data pertain to January operations Raw material purchased Direct Labor Actual manufacturing overhead Actual selling and administrative expenses 175 . 680 1 10 080 The company applies manufacturing overhead at the rate of 60 percent of direct -labor cost. Any overapplied or underapplied manufacturing overhead is accumulated in'til the end of the year 5. Compute the balance in the manufacturing overhead account on January 31 Debit or credit ?"