Test: M 2 Test-Graded Question 23 of 25 This test: 100 point(s) possible This question: Submit test 4 point(s) possible The accounts of Melissa Manufacturing showed the following balances at the beginning of December Account Raw Materials Inventory Work-in-Process Inventory Finished Goods Inventory Manufacturing Overhead Debit $54,000 78,000 32,000 21,000 The following transactions took place during the month December 2. Issued direct materials $34,000 and indirect materials $7,000 to production December 15: Incurred $7,000 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? OA. $66,000 B. $82,000 OC. $119,000 OD. $85,000