On June 1,Dalton Productions Had Beginning Balances as Shown in the T-Accounts

On June 1,Dalton Productions had beginning balances as shown in the T-accounts below. $\begin{array}{cc}\text { Raw Materials Inventory}\\\hline\begin{array}{ll|l}&10,000& \\\end{array}\end{array}$ $\begin{array}{cc}\text { Work-in-Process Inventory}\\\hline\begin{array}{ll|l}&20,000& \\\end{array}\end{array}$ $\begin{array}{cc}\text { Finished Goods lnventory}\\\hline\begin{array}{ll|l}&25,000& \\\end{array}\end{array}$ $\begin{array}{cc}\text {Manufacturing Overhead }\\\hline\begin{array}{ll|l}&41,000& \\\end{array}\end{array}$ During June,the following transaction took place:
June 2: Issued $2200 of direct materials and $700 of indirect materials to production.
What was the balance in the Manufacturing Overhead account following this transaction?

A) $43,900
B) $43,200
C) $41,700
D) $41,000