On June 1,Westbrook Productions Had Beginning Balances as Shown in the T-Accounts

On June 1,Westbrook Productions had beginning balances as shown in the T-accounts below. $\begin{array}{c}\text {Raw Materials Inventory} &\\\hline\begin{array}{l|l}10,000\\\\\\\end{array}\end{array}$
$\begin{array}{c}\text {Work-in-Proces Inventory} &\\\hline\begin{array}{l|l}20,000\\\\\\\end{array}\end{array}$
$\begin{array}{c}\text {Finished Goods lnventory} &\\\hline\begin{array}{l|l}25,000\\\\\\\end{array}\end{array}$
$\begin{array}{c}\text {Menufacturing Overhead} &\\\hline\begin{array}{l|l}41,000\\\\\\\end{array}\end{array}$
During June,the following transactions took place:
June 2: Issued $3,300 of direct materials and $600 of indirect materials to production.
June 13: Incurred $7,400 of direct factory labor cost and $14,800 of indirect factory labor cost.
What was the balance in the Manufacturing Overhead account following these transactions?

A) $41,600
B) $56,400
C) $55,800
D) $59,100