Archangel Manufacturing Has Finished Production Activities for the Year 2015

Archangel Manufacturing has finished production activities for the year 2015. The company allocates manufacturing overhead based on a percentage of direct labor costs. The company has provided the following information: Based on the above data, calculate the unadjusted ending balance in the Manufacturing Overhead account.

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