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:

The following transactions took place during the month:
December 2: Issued direct materials $39,000 and indirect materials $6000 to production.
December 15: Incurred $5000 and $4000 toward factory's direct labor cost and indirect labor cost,respectively.
What should be the balance in the Work-in-Process Inventory following these transactions?

A) $119,000
B) $80,000
C) $69,000
D) $79,000