Neptune Fabrication Plant Has Provided You with the Following Information

Neptune Fabrication Plant has provided you with the following information: $\begin{array}{|l|l|}\hline\text { Total manufacturing overhead costs estimated at the } \\\text { beginning of the year } &\$ 243,000\\\hline \text { Total direct labor costs estimated at the beginning of the } \\\text { year }&\$ 124,000 \\\hline \text { Total direct labor hours estimated at the beginning of the } \\\text { year }&5400 \text{ direct labor hours}\\\hline\text { Actual manufacturing overhead costs for the year } & \$ 245,000 \\\hline \text { Actual direct labor costs for the year } & \$ 135,000 \\\hline \text { Actual direct labor hours for the year } & 4500 \text { direct labor hours }\\\hline\end{array}$ The company bases its manufacturing overhead allocation on direct labor hours.What was the unadjusted ending balance in the Manufacturing Overhead account?

A) $19,556 credit balance
B) $19,556 debit balance
C) $42,500 credit balance
D) $42,500 debit balance