The accounts of Melissa Manufacturing showed the following balances at the beginning of December: Account Debit Raw Materials Inventory Work-in-Process Inventory Finished Goods Inventory Manufacturing Overhead $59,000 80,000 34,000 19,000 The following transaetions took place during the month: December 2: Issued direct materials $28,000 and indirect materials $4,000 to production. December 15: Incurred $7,000 and $5,000 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? O A. $115,000 O B. $62,000 O C. $85,000 O D. $87,000