The Accounts of Melissa Manufacturing Showed the Following Balances at the Beginning

The accounts of Melissa Manufacturing showed the following balances at the beginning of December: $$\begin{array} { | l | r | } \hline \text { Account } & { \text { Debit } } \\\hline \text { Raw Materials Inventory } & \$ 59,000 \\\hline \text { Work-in-Process Inventory } & 75,000 \\\hline \text { Finished Goods Inventory } & 30,000 \\\hline \text { Manufacturing Overhead } & 24,000 \\\hline\end{array}$$ The following transactions took place during the month:
December 2: Issued direct materials $39,000 and indirect materials $6000 to production.
December 15: Incurred $5000 and $4000 toward factory's direct labor cost and indirect labor cost, respectively.
What should be the balance in the Work-in-Process Inventory following these transactions?

A) $119,000
B) $80,000
C) $69,000
D) $79,000