The Chronicle Fabrication Plant had a fire at the beginning of 2019 and most of the records for the year 2018 were lost. Some data for the year 2018 were located by the accountants and are shown below. Total manufacturing overhead estimated at the beginning of the year: $105,840 Total direct labor costs estimated at the beginning of the year: $186,000 Total direct labor hours (DLH) estimated at the beginning of the year: 3,600 DLH Actual manufacturing overhead costs for the year: $99,760 Actual direct labor costs for the year: $142,000 Actual direct labor hours (DLH) for the year: 2,950 DLH The company bases its manufacturing overhead allocation on direct labor hours. What was the preliminary ending balance in the manufacturing overhead account prior to the year-end adjustment to clear the balance to zero? O a. $13,030 debit balance O b. $4,982 debit balance O c. $6,080 credit balance O d. $13,030 credit balance