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: $$\begin{array} { | l | r | } \hline \text { Account } & \text { Debit } \\\hline \text { Raw Materials Inventory } & \$ 50,000 \\\hline \text { Work-in-Process Inventory } & 80,000 \\\hline \text { Finished Goods Inventory } & 30,000 \\\hline \text { Manufacturing Overhead } & 15,000 \\\hline\end{array}$$ The following transactions took place during the month:
December 2: Issued direct materials $25,000 and indirect materials $4,000 to production.
December 15: Paid $6,000 and $3,000 toward factory's direct labor cost and indirect labor cost, respectively.
What should be the balance in the Work-in-Process Inventory account at the end of December?

A) $111,000
B) $86,000
C) $105,000
D) $81,000