Neptune Fabrication Plant Has Provided You with the Following Information

Neptune Fabrication Plant has provided you with the following information: $$\begin{array} {| l | l | } \hline\text { Total manufacturing overhead costs estimated at the } & \$ 253,000 \\\text { beginning of the year } & \\\hline \begin{array} { l } \text { Total direct labor costs estimated at the beginning of the } \\\text { year }\end{array} & \$ 128,000 \\ \hline \text { Total direct labor hours estimated at the beginning of the } \\\text { year } &5500 \text { direct labor hours } \\ \hline \text { Actual manufacturing overhead costs for the year } & \$ 240,000\\\hline \text { Actual direct labor costs for the year } & \$ 132,000 \\ \hline \text { Actual direct labor hours for the year } &5200 \text { direct labor hours } \\\hline \end{array}$$ The company bases its manufacturing overhead allocation on direct labor hours.What was the unadjusted ending balance in the Manufacturing Overhead account?

A) $20,906 credit balance
B) $20,906 debit balance
C) $800 credit balance
D) $800 debit balance