In 2012, the Cameratta Company Used a Predetermined Manufacturing Overhead

Multiple Choice

In 2012, the Cameratta Company used a predetermined manufacturing overhead rate of $4.75 per machine hour. Information for the year is as follows:
$$\begin{array}{l}\text { Actual overhead costs incurred: }\\\begin{array} { l r } \text { Indirect materials } & \$ 5,200 \\\text { Indirect labor } & \$ 3,750 \\\text { Plant depreciation } & \$ 4,800 \\\text { Plant utilities and insurance } & \$ 9,530 \\\text { Other plant overhead costs } & \$ 12,700 \\\text { Total machine hours used during the year } & 7,520\end{array}\end{array}$$
What was the preliminary ending balance in the manufacturing overhead account before the year-end adjustment to clear the balance to zero?

A) Credit of $260
B) Debit of $550
C) Credit of $330
D) Debit of $260