South Bay Manufacturing Began Business on January 1 South Bay's Allocation of Overhead Costs Left a Debit Balance

South Bay Manufacturing began business on January 1.During its first year of operation,South Bay worked on five industrial jobs and reported the following information at year-end: $$\begin{array} { | l | r | r | r | r | r | } \hline & \textbf { Job 1 } & \textbf { Job 2 } & \textbf { Job 3 } & \textbf { Job 4 } & \textbf { Job 5 } \\\hline \text { Direct Materials } & \$ 1300 & \$ 8200 & \$ 4,000 & \$ 3,500 & \$ 1,500 \\\hline \text { Direct Labor } & \$ 15,000 & \$ 20,300 & \$ 13,000 & \$ 12,000 & \$ 800 \\\hline \text { Allocated Mfg. Overhead } & \$ 1600 & \$ 7700 & \$ 2,500 & \$ 7,500 & \$ 200 \\\hline & & & & & \text { Not } \\\text { Job completed: } & \text { Jun } 30 & \text { Sep 1 } & \text { Oct 15 } & \text { Nov 1 } & \text { completed } \\\hline \text { Job sold: } & \text { Jul } 10 & \text { Sep 12 } & \text { Not sold } & \text { Not sold } & \text { N/A } \\\hline \text { Revenues: } & \$ 26,000 & \$ 42,000 & \text { N/A } & \text { N/A } & \text { N/A } \\\hline\end{array}$$ South Bay's allocation of overhead costs left a debit balance of $1500 in the Manufacturing Overhead account,which was adjusted to zero at year-end.What was the amount of gross profit earned during the year?

A) $12,400
B) $4300
C) $13,900
D) $6600