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 $3,100 of direct materials and $300 of indirect materials to production.
June 13: Incurred $7,500 of direct factory labor cost and $14,500 of indirect factory labor cost.
What was the balance in the Manufacturing Overhead account following these transactions?

A) $41,300
B) $55,800
C) $55,500
D) $58,600