Neptune Fabrication Plant has provided you with the following? information:

Total manufacturing overhead costs estimated at the beginning of the year	$ 258 comma 000$258,000
Total direct labor costs estimated at the beginning of the year	$ 125 comma 000$125,000
Total direct labor hours estimated at the beginning of the year	6 comma 0006,000 direct labor hours
Actual manufacturing overhead costs for the year	$ 240 comma 000$240,000
Actual direct labor costs for the year	$ 134 comma 000$134,000
Actual direct labor hours for the year	5 comma 0005,000 direct labor hours

The company bases its manufacturing overhead allocation on direct labor hours. What was the unadjusted ending balance in the Manufacturing Overhead? account?

A.

$ 25 comma 000$25,000

credit balance

B.

$ 36 comma 576$36,576

debit balance

C.

$ 25 comma 000$25,000

debit balance

D.

$ 36 comma 576$36,576

credit balance