Neptune Fabrication Plant Has Provided You with the Following Information

Neptune Fabrication Plant has provided you with the following information: $\begin{array}{|l|r|}\hline \text { Total manufacturing overhead costs estimated at the } & \\\text { beginning of the year } & \$ 252,000 \\\hline \text { Total direct labor costs estimated at the beginning of the } &\\\text { year } & \$ 123,000 \\\hline\begin{array}{l}\text { Total direct labor hours estimated at the beginning of the } \\\text { year }\end{array} & \text { 5,250 direct labor hours } \\\hline \text { Actual manufacturing overhead costs for the year } & \$ 241,000 \\\hline \text { Actual direct labor costs for the year } & \$ 131,000 \\\hline \text { Actual direct labor hours for the year } & 5,000 \text { direct labor hours }\\\hline\end{array}$
The company bases its manufacturing overhead allocation on direct labor hours.What was the unadjusted ending balance in the Manufacturing Overhead account?

A) $27,390 credit balance
B) $27,390 debit balance
C) $1,000 credit balance
D) $1,000 debit balance