At the Beginning of 2017,Conway Manufacturing Had the Following Account

At the beginning of 2017,Conway Manufacturing had the following account balances:
$$\begin{array} { | l | l | } \hline \begin{array} { l } \text { Work in } \\\text { process } \\\text { inventory }\end{array} & \quad \quad \quad\\\hline 2700 & \\\hline\end{array}$$
$$\begin{array} { | l | l | } \hline \begin{array} { l } \text { Finished } \\\text { goods }\end{array} & \\\text { inventory } & \quad \quad \quad \\\hline 8800 & \\\hline\end{array}$$
$\begin{array}{|l|l|}\hline\begin{array}{l}\text { Manufacturin }&\quad \\\text { g overhead }&\end{array} \\\hline 0&\quad\quad\quad\quad\\\hline\end{array}$

$\begin{array}{|r|r|}\hline\text { Cost of sales } & \\\hline 0 &\quad\quad\quad\quad \\\hline\end{array}$
$\begin{array}{|r|r|}\hline\text { Sales revenue } & \\ \hline &0\quad\quad\quad\quad \\\hline\end{array}$
Following additional details are provided for the year:
$$\begin{array} { | l | l | } \hline \text { Direct materials placed in production } & \$ 84,000 \\\hline \text { Direct labour incurred } & 195,000 \\\hline \text { Manufacturing overhead incurred } & 306,000 \\\hline \text { Manufacturing overhead allocated to } & \\\text { production } & 288,000 \\\hline \text { Cost of jobs completed and transferred } & 508,000 \\\hline\end{array}$$
The unadjusted balance in the Manufacturing overhead account is a:

A) credit of $18,000.
B) debit of $26,800.
C) credit of $288,000.
D) debit of $18,000.