At the Beginning of the Year,Tea Tree Manufacturing Had the Following

At the beginning of the year,Tea Tree Manufacturing had the following account balances:
The following additional details are provided for the year:
$$\begin{array} { | l | l | } \hline \text { Direct materials placed in production } & \$ 81,100 \\\hline \text { Direct labor incurred } & 191,400 \\\hline \text { Manufacturing overhead incurred } & 301,800 \\\hline \text { Manufacturing overhead allocated to } & \\\text { production } & 295,000 \\\hline \text { Cost of jobs completed and transferred } & 501,500 \\\hline\end{array}$$ The unadjusted balance in the Manufacturing Overhead account is a ________.

A) credit of $295,000
B) credit of $6800
C) debit of $6800
D) debit of $301,800