Jorst Manufacturing Began Business on January 1, 2014 Jorst's Allocation of Overhead Costs Left a Debit Balance of First

Jorst Manufacturing began business on January 1, 2014. During its first year of operation, Jorst worked on 5 industrial jobs, and reported the following information at year-end: $\begin{array}{c}\begin{array}{|l|}\hline\\\hline \text {Direct Materials}\\\hline \text {Direct Labor}\\\hline \text {Allocated Mfg. Overhead}\\\hline\\ \text {Job completed:}\\\hline \text {Job sold:}\\\hline \text {Revenues:}\\\hline\end{array}\begin{array}{c|}\hline\text { Job 1}\\\hline 1,000\\\hline 12,000\\\hline 1,500\\\hline\\\text {Jun 30}\\\hline\text { Jul 10}\\\hline 25,000\\\hline \end{array}\begin{array}{r}\hline\text { Job 2 } \\\hline 7,500 \\\hline20,000 \\\hline 6,000 \\\hline\\\text {Sep 1}\\\hline\text {Sep 12}\\\hline39,000\\\hline \end{array}\begin{array}{|c|}\hline\text { Job 3}\\\hline4,000\\\hline13,000\\\hline2,500\\\hline\\\text { Oct 15}\\\hline\text { Not sold}\\\hline\text { N/A}\\\hline\end{array}\begin{array}{l|}\hline\text { Job 4}\\\hline3,500\\\hline12,000\\\hline7,500\\\hline\\\text { Nov 1}\\\hline\text { Notsold}\\\hline\text { N / A} \\\hline \end{array}\begin{array}{l|}\hline \text {Job 5}\\\hline1,500\\\hline800\\\hline200\\\hline \text { Not }\\ \text { completed}\\\hline \text { N/A}\\\hline \text { N/A}\\\hline\end{array}\end{array}$
Jorst's allocation of overhead costs left a debit balance of $1,200 in the Manufacturing Overhead account which was adjusted to zero at year-end. What was the amount of gross profit earned in 2014?

A) $14,800
B) $16,000
C) $17,200
D) $1,700