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On June 1, Westbrook Productions had beginning balances as shown in the Tminusaccounts below. Raw Materials Inventory 10,000 WorkminusinminusProcess Inventory 20,000 Finished Goods Inventory 25,000

On June 1, Westbrook Productions had beginning balances as shown in the

Tminusaccounts

below.

Raw Materials Inventory

10,000

WorkminusinminusProcess

Inventory

20,000

Finished Goods Inventory

25,000

Manufacturing Overhead

41,000

During June, the following transactions took place:

June 2: Issued $3,500 of direct materials and $700 of indirect materials to production.

June 13: Incurred $7,000 of direct factory labor cost and $14,300 of indirect factory labor cost.

What was the balance in the Manufacturing Overhead account following these transactions?

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