SES Manufacturing Has Finished Production Activities for the Year Based on the Above Data,calculate the Unadjusted Ending Balance in Allocates

SES Manufacturing has finished production activities for the year.The company allocates manufacturing overhead based on a percentage of direct labor costs.The company has provided the following information: $\begin{array}{|l|r|}\hline\begin{array}{l}\text { Total manufacturing overhead costs estimated at the } \\\text { beginning of the year }\end{array} & \$ 147,000 \\\hline \text { Total direct labor costs estimated at the beginning of the } & \\\text { year } & \$ 350,000 \\\hline \begin{array}{l}\text { Total direct labor hours estimated at the beginning of the } \\\text { year }\end{array} & 12,000 \text { direct labor hours } \\\hline \text { Actual manufacturing overhead costs for the year } & \$ 159,400 \\\hline \text { Actual direct labor costs for the year } & 12,400 \text { direct labor hours } \\\hline \text { Actual direct labor hours for the year } & 1200\\\hline\end{array}$ Based on the above data,calculate the unadjusted ending balance in the Manufacturing Overhead account.

A) $5,040 credit balance
B) $5,040 debit balance
C) $7,360 credit balance
D) $7,360 debit balance