What was the unadjusted ending balance in the Manufacturing Overhead account?

Neptune Fabrication Plant has provided you with the following information:

Total manufacturing overhead costs estimated at the beginning of the year   $252,000
Total direct labor costs estimated at the beginning of the year   $129,000
Total direct labor hours estimated at the beginning of the year   5,250 direct labor hours
Actual manufacturing overhead costs for the year   $242,000
Actual direct labor costs for the year   $134,000
Actual direct labor hours for the year   4,800 direct labor hours

The company bases its manufacturing overhead allocation on direct labor hours. What was the unadjusted ending balance in the Manufacturing Overhead account?