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: $$\begin{array} { | l | r | } \hline \text { Account } & \text { Debit } \\\hline \text { Raw Materials Inventory } & \$ 56,000 \\\hline \text { Work-in-Process Inventory } & 76,000 \\\hline \text { Finished Goods Inventory } & 36,000 \\\hline \text { Manufacturing Overhead } & 19,000 \\\hline\end{array}$$
The following transactions took place during the month:
December 2: Issued direct materials $23,000 and indirect materials $6,000 to production.
December 15: Incurred $6,000 and $4,000 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) $105,000
B) $82,000
C) $59,000
D) $80,000