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.




During June,the following transactions took place:
June 2: Issued $2800 of direct materials and $500 of indirect materials to production.
June 13: Incurred $6600 of direct factory labor cost and $15,000 of indirect factory labor cost.
What was the balance in the Manufacturing Overhead account following these transactions?

A) $41,500
B) $56,500
C) $56,000
D) $58,800