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: $\begin{array}{c} \text { Work-in-Process Inventory} &\\\hline \begin{array}{l|l} 2,000&\\\\\\\end{array}\end{array}$
$\begin{array}{c} \text { Finished Goods Inventory} &\\\hline \begin{array}{l|l} 8,000&\\\\\\\end{array}\end{array}$

$\begin{array}{c} \text { Manufacturing Overhead} &\\\hline \begin{array}{l|l} 0&\\\\\\\end{array}\end{array}$


$\begin{array}{c} \text { Cost of Goods Sold} &\\ \hline \begin{array}{l|l} 0&\\\\\\\end{array}\end{array}$

$\begin{array}{c} \text { Sales Revenue} &\\ \hline \begin{array}{l|l} &0\\\\\\ \end{array}\end{array}$

The following additional details are provided for the year:
$$\begin{array} { | l | r | } \hline \text { Direct materials placed in production } & \$ 81,100 \\\hline \text { Direct labor incurred } & 191,400 \\\hline \text { Manufacturing overhead incurred } & 301,800 \\\hline \begin{array} { l } \text { Manufacturing overhead allocated to } \\\text { production }\end{array} & 295,000 \\\hline \text { Cost of jobs completed and transferred } & 501,500 \\\hline\end{array}$$ The unadjusted balance in the Manufacturing Overhead account is a ________.

A) credit of $295,000
B) credit of $6,800
C) debit of $6,800
D) debit of $301,800