Archangel Manufacturing Has Finished Production Activities for the Year 2015

Archangel Manufacturing has finished production activities for the year 2015. The company allocates manufacturing overhead based on a percentage of direct labor costs. The company has provided the following information: $\begin{array}{|l|r|}\hline \begin{array}{l}\text { Total manufacturing overhead estimated at the beginning of } \\\text { the year }\end{array} & \$ 140,000 \\\hline \text { Total direct labor costs estimated at the beginning of the year } & \$350,000 \\\hline \begin{array}{l}\text { Total direct labor hours estimated at the beginning of the } \\\text { year }\end{array} & 12,000 \text { direct labor hours } \\\hline \text { Actual manufacturing overhead costs for the year } & \$ 159,000 \\\hline \text { Actual direct labor costs for the year } & \$ 362,000 \\\hline \text { tual direct labor hours for the year } & \text {12,400 direct labor hot } \\\hline\end{array}$ Based on the above data, calculate the unadjusted ending balance in the Manufacturing Overhead account.

A) $19,000 credit balance
B) $19,000 debit balance
C) $14,200 credit balance
D) $14,200 debit balance