During the month of June, Telecom Inc. had cost of goods manufactured of $142,000, direct materials cost of $52,000, direct labor cost of $41,000 and overhead costs of $33,000. The work in process balance at June 30 equaled $10,000. What was the work in process balance on June 1?

A 30,000

B 26,000

C 10,000

D 6,000