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: $\begin{array}{c}\begin{array}{|l|}\hline \text {Total manufacturing overhead estimated at the beginning of the year}\\\hline \text {Total direct labor costs estimated at the beginning of the year }\\\hline \text {Total direct labor hours estimated at the beginning of the year }\\\hline \text {Actual manufacturing overhead costs for the year}\\\hline \text {Actual direct labor costs for the year}\\\hline \text {Actual direct labor hours for the year}\\\hline\end{array}\begin{array}{r|}\hline\$ 140,000 \\\hline \$ 350,000 \\\hline 12,000 \text { direct labor hours } \\\hline \$ 159,000 \\\hline \$ 362,000\\\hline\text { 12,400 direct labor hours}\\\hline \end{array}\end{array}$ 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