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At the Beginning of the Year,Tea Tree Manufacturing Had the Following

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At the beginning of the year,Tea Tree Manufacturing had the following account balances:                              Work-in-1rocess Inventory               2,000                        ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~\text{Work-in-1rocess Inventory}\\\begin{array}{l|l}\hline~~~~~~~~~~~~~~~2,000&~~~~~~~~~~~~~~~~~~~~~~~~\\\\\\\end{array}  Finished Goods lnventory8,000\begin{array}{cc}\text { Finished Goods lnventory}\\\hline\begin{array}{ll|l}&8,000& \\\end{array}\end{array} Manufacturing Overhead 0\begin{array}{cc}\text {Manufacturing Overhead }\\\hline\begin{array}{ll|l}&0& \\\end{array}\end{array}  Cost of Goods Sold0\begin{array}{cc}\text { Cost of Goods Sold}\\\hline\begin{array}{ll|l}&0& \\\end{array}\end{array}  Sales Revenue0\begin{array}{cc}\text { Sales Revenue}\\\hline\begin{array}{ll|l}&0& \\\end{array}\end{array} The following additional details are provided for the year:
 Direct materials placed in production $83,300 Direct labor incurred 191,100 Manufacturing overhead incurred 300,200 Manufacturing overhead allocated to  production 297,500 Cost of jobs completed and transferred 500,300\begin{array} {| l | r | } \hline \text { Direct materials placed in production } & \$ 83,300 \\\hline \text { Direct labor incurred } & 191,100 \\\hline \text { Manufacturing overhead incurred } & 300,200 \\\hline \text { Manufacturing overhead allocated to } & \\\text { production } & 297,500 \\\hline \text { Cost of jobs completed and transferred } & 500,300 \\\hline\end{array} The unadjusted balance in the Manufacturing Overhead account is a ________.


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