On June 1, Dalton Productions had beginning balances as shown in the T-accounts below. Raw Materials Inventory 10,000 Work -in - Process Inventory 20,000 Finished Goods Inventory 25,000 Manufacturing Overhead 41,000 During June, the following transaction took place: June 2: Issued $2,700 of direct materials and $500 of indirect materials to production. What was the balance in the Manufacturing Overhead account following this transaction? O A. $43,700 OB. $41,500 O C. $41,000 OD. $44.200