On June 1, Westbrook Productions had beginning balances as shown in the T-accounts below. Raw Materials Inventory Work-in Process Inventory Finished Goods Invent 25 Manufact Overhead OA. $58,100 O B. $55,500 O C. $41,400 O D. $55,900 Finished Goods Inventory 25,000 41,00 During June, the following transactions took place: June 2: Issued $2,600 of direct materials and $400 of indirect materials to production. June 13: Incurred $8,000 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. $58,100 B. $55,500 O C. $41,400 O D. $55,900