On June 1, 2012, Dalton Production Company Had Beginning Balances

On June 1, 2012, Dalton Production Company had beginning balances as shown in the T-accounts below. During June, the following transactions took place:
June 2: Issue $2,400 of direct materials and $200 of indirect materials to production.
June 13: Pay $7,500 of direct factory labor cost, and $14,100 of indirect factory labor cost.
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Following these transactions, what was the balance in the Manufacturing overhead account?

A) $50,900
B) $55,300
C) $44,200
D) $65,200