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. $\begin{array}{c}\text {Raw Materials Inventory } &\\\hline\begin{array}{l|l}10,000\\\\\\\end{array}\end{array}$
$\begin{array}{c}\text {Work-in-Process Inventory } &\\\hline\begin{array}{l|l}20,000\\\\\\\end{array}\end{array}$
$\begin{array}{c}\text {Finished Goods Inventory } &\\\hline\begin{array}{l|l}25,000\\\\\\\end{array}\end{array}$
$\begin{array}{c}\text {Manufacturing Overhead} &\\\hline\begin{array}{l|l}41,000\\\\\\\end{array}\end{array}$
During June,the following transactions took place:
June 2: Issued $2,200 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