At the Beginning of the Year,Tea Tree Manufacturing Had the Following

At the beginning of the year,Tea Tree Manufacturing had the following account balances: $~~~~~~~~~~~~~~~~~~~~~~~~~~~~~\text{Work-in-1rocess Inventory}\\\begin{array}{l|l}\hline~~~~~~~~~~~~~~~2,000&~~~~~~~~~~~~~~~~~~~~~~~~\\\\\\\end{array}$ $\begin{array}{cc}\text { Finished Goods lnventory}\\\hline\begin{array}{ll|l}&8,000& \\\end{array}\end{array}$ $\begin{array}{cc}\text {Manufacturing Overhead }\\\hline\begin{array}{ll|l}&0& \\\end{array}\end{array}$ $\begin{array}{cc}\text { Cost of Goods Sold}\\\hline\begin{array}{ll|l}&0& \\\end{array}\end{array}$ $\begin{array}{cc}\text { Sales Revenue}\\\hline\begin{array}{ll|l}&0& \\\end{array}\end{array}$ The following additional details are provided for the year:
$$\begin{array} {| l | r | } \hline \text { Direct materials placed in production } & \$ 83,300 \\\hline \text { Direct labor incurred } & 191,100 \\\hline \text { Manufacturing overhead incurred } & 300,200 \\\hline \text { Manufacturing overhead allocated to } & \\\text { production } & 297,500 \\\hline \text { Cost of jobs completed and transferred } & 500,300 \\\hline\end{array}$$ The unadjusted balance in the Manufacturing Overhead account is a ________.

A) credit of $297,500
B) credit of $2700
C) debit of $2700
D) debit of $300,200