Neptune Fabrication Plant Has Provided You with the Following Information

Neptune Fabrication Plant has provided you with the following information: $\begin{array}{|l|r|}\hline \text { Total manufacturing overhead costs estimated at the }\\ \text { beginning of the year } & \$ 243,000 \\\hline \text { Total direct labor costs estimated at the beginning of the } & \$ 124,000 \\\text { year } & \\\hline \text { Total direct labor hours estimated at the beginting of the } & 5400 \text { direct labor hours } \\\text { year } & \\\hline \text { Actual manufacturing overhead costs for the year } &\$ 245,000 \\\hline \text { Actual direct labor costs for the year } &\$ 135,000 \\\hline \text { Actual direct labor hours for the year } & 4500 \text { direct labor hours } \\\hline \end{array}$
The company bases its manufacturing overhead allocation on direct labor hours. What was the unadjusted ending balance in the Manufacturing Overhead account?

A) $19,556 credit balance
B) $19,556 debit balance
C) $42,500 credit balance
D) $42,500 debit balance