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 $2, 900 of direct materials and $900 of indirect materials to production. June 13: Incurred $6, 400 of direct factory labor cost and $14,000 of indirect factory labor cost. What was the balance in the Manufacturing Overhead account following these transactions? A. $41, 900 B. $65, 900 C. $57, 900 D. $55,000