During June, the following transactions took place:

June $2$: Issued $$3,000$ of direct materials and $$600$ of indirect materials to production.

June $13$: Incurred $$6,400$ of direct factory labor cost and $$15,000$ of indirect factory labor cost.

What was the balance in the Manufacturing Overhead account following these transactions?

A$.$ $$56,000$

B$.$ $$56,600$

C$.$ $$41,600$

D$.$ $$59,000$