On June 1, Westbrook 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 transactions took place: June 2: Issued $2,500 of direct materials and 5800 of indirect materials to production. June 13: Incurred $6,600 of direct factory labor cost and $14,900 of indirect factory labor cost. What was the balance in the Manufacturing Overhead account following these transactions? O A. $55.900 O B. $56,700 OC. $41,800 OD. $58,400