Charleston Corporation's Schedule of Cost of Goods Manufactured Showed the Following

Charleston Corporation's schedule of cost of goods manufactured showed the following amounts for August, 2009.
$$\begin{array} { | l | l | } \hline \text { Cost of goods manufactured } & \$ 98,000 \\\hline \text { Direct materials used } & \$ 36,000 \\\hline \text { Direct labor ( } 20 \text { per hour) } & \$ 70,000 \\\hline \text { Work in process, August } 1,2009 & \$ 10,000 \\\hline\end{array}$$ Manufacturing overhead is allocated at the rate of $8 per direct labor hour. Actual manufacturing overhead for August, 2009 amounts to $30,000. What is the amount of work in process inventory on August 31, 2009?

A) $46,000
B) $6,000
C) $16,000
D) $48,000