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 $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