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

/in /by

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________