South Bay Manufacturing began business on January 1 During its first year of operation, South Bay worked on five industrials and reported the flowing information Job i you and Job 2 Jobs Job a Direct Mana Jobs 300 $900 000 35001 Direct Labor $15.000 571 400 $13.000 $12.000 DO Allocated Mig Overhead $1,700 $6,500 .500 $7.500 200 Job completed Juno Sep Oct 15 Nov 1 completed Job sold 10 Sep 12 Not sold Not sold Revenues $37000 67.000 NA NA South Bay's location of overhead costs a debt balance of $1.500 in the Manufacturing Overhead account, which was adjusted to real year-end What was the amount of gross proferred during the year? A516 500 OB 58.700 OC. $26,700 OD. $28.200