Archangel Manufacturing Has Just Finished the Year 2012 -
Based on the Data Above, What Was the a Predetermined

Archangel Manufacturing has just finished the year 2012. They created a predetermined manufacturing overhead allocation rate at the beginning of the year based on a percentage of direct labor costs. Below are various data:
$$\begin{array} { l l } \text { Total manufacturing overhead estimated at the beginning of the year: } & \$ 140,000 \\\text { Total direct labor costs estimated at the beginning of the year: } & \$ 350,000 \\\text { Total direct labor hours estimated at the beginning of the year: } & 12,000 \text { direct labor hours } \\\text { Actual manufacturing overhead costs for the year: } & \$ 159,000 \\\text { Actual direct labor costs for the year: } & \$ 362,000 \\\text { Actual direct labor hours for the year: } & 12,400 \text { direct labor hours }\end{array}$$
-
Based on the data above, what was the preliminary ending balance in the manufacturing overhead account, prior to the year-end adjustment to clear the balance to zero? (Please round to nearest whole dollar.)

A) $19,000 credit balance
B) $19,000 debit balance
C) $14,200 credit balance
D) $14,200 debit balance