During December, Morgan Manufacturing Transferred $67,000 of Raw Materials into Production.Morgan's

During December, Morgan Manufacturing transferred $67,000 of raw materials into production.Morgan's inventories were as follows: $$\begin{array} { l c c } & \text { Balance December 1 } & \text { Balance December 31 } \\\hline \text { Raw material } & \$ 15,000 & \$ 13,000 \\\text { Work-in-process } & \$ 23,000 & \$ 26,000 \\\text { Finished goods } & \$ 35,000 & \$ 37,000\end{array}$$ What is the amount of work-in-process inventory transferred to finished goods during December?

A) $3,000
B) $67,000
C) $62,000
D) $64,000
E) None of the above.