South Bay Manufacturing began business on January 1. During its first year of operation, South Bay worked on five industrial jobs and reported the following information at year-end Direct Materials Direct Labor Allocated Mfg Overhead Job completed: Job sold Revenues $2,200 $14,000 $9,000 $21,900 $4,000 $13,000 $3,500 $12,000 $1,500 11114 $2,500 Oct 15 $7,500 $1,800 $6.600 Jun 30 Jul 10 $37,000 Sep 12 $40,000 Not sold Not sold Not completed South Bay's allocation of overhead costs left a debit balance of $1,100 in the Manufacturing Overhead account, which was adjusted to zero at year-end. What was the amount of gross profit eamed during the year? OA. $1,400 OB. $20,400 OC. $17,900 OD. $21,500