Styles Question 10 The accounts of Melissa Manufacturing showed the following balances at the beginning of December Debit 556,000 6,000 36,000 19,000 Materials inventory Work-in-Process lnventory inished Manufacturing Overhead Goods Inventory The following transactions took place during the month December 2: ssued direct materials $23,000 and indirect materials $6,000 to production December 15: Incurred $6,000 and $4,000 toward factory's direct labor cost and indirect labor cost, respectively What should be the balance in the Work-in-Process Inventory following these transactions? C ,$105,000 s82,000 d $59,000