At the beginning of theyear, Tea Tree Manufacturing had the following accountbalances:

??? WorkinProcess Inventory??

2,000
??????????Cost of Goods Sold

0
???????Finished Goods Inventory

8,000
??????????????Sales Revenue

0
???????Manufacturing Overhead

0

The following additional details are provided for theyear:

Direct materials placed in production $81,600
Direct labor incurred 190,300
Manufacturing overhead incurred 301,100
296,200
Cost of jobs completed and transferred 500,700

The unadjusted balance in the Manufacturing Overhead account is a________.