SES Manufacturing has finished production activities for the year. The company allocates manufacturing overhead based on a percentage of direct labor costs. The company has provided the following information: Total manufacturing overhead costs estimated at the beginning of the year $147,000 Total direct labor costs estimated at the beginning of the year $350,000 Total direct labor hours estimated at the beginning of the year 12,000 direct labor hours Actual manufacturing overhead costs for the year $159,400 Actual direct labor costs for the year $362,000 Actual direct labor hours for the year 12,400 direct labor hours Based on the above data, calculate the unadjusted ending balance in the Manufacturing Overhead account.