Jupiter Manufacturing Began Business on January 1,2014

Jupiter Manufacturing began business on January 1,2014.During its first year of operation,Jupiter worked on five industrial jobs,and reported the following information at year-end: Jupiter'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