South Bay Manufacturing Began Business on January 1 South Bay's Allocation of Overhead Costs Left a Debit Balance

South Bay Manufacturing began business on January 1.During its first year of operation,South Bay worked on five industrial jobs and reported the following information at year-end: $\begin{array}{|l|r|r|r|r|r|} \hline& \text { Job 1 } & \text { Job } 2 & \text { Job 3 } & \text { Job 4 } & \text { Job 5 } \\\hline \text { Direct Materials } & \$ 1000 & \$ 8500 & \$ 4,000 & \$ 3,500 & \$ 1,500 \\\hline \text { Direct Labor } & \$ 12,000 & \$ 20,100 & \$ 13,000 & \$ 12,000 & \$ 800 \\\hline \text { Allocated Mfg, Overhead } & \$ 1700 & \$ 6600 & \$ 2,500 & \$ 7,500 & \$ 200 \\\hline & & & & & \text { Not } \\\hline \text { Tob completed: } & \text { Jur } 30 & \text { Sep } 1 & \text { Oct } 15 & \text { Nov } 1 & \text { completed } \\\hline \text { Tob sold: } & \text { Jul } 10 & \text { Sep } 12 & \text { Not sold } & \text { Not sold } & \text { N/A } \\\hline \text { Revenues: } & \$ 39,000 & \$ 39,000 & \text { N/A } & \text { N/A } & \text { N/A } \\\hline\end{array}$
South Bay's allocation of overhead costs left a debit balance of $1400 in the Manufacturing Overhead account,which was adjusted to zero at year-end.What was the amount of gross profit earned during the year?

A) $26,700
B) $2400
C) $28,100
D) $22,900