The accounts of Melissa Manufacturing showed the following balances at the beginning of December: Account Debit Raw Materials Inventory $56,000 Work minus in minus Process Inventory 81,000 Finished Goods Inventory 37,000 Manufacturing Overhead 22,000 The following transactions took place during the month: December 2: Issued direct materials $27,000 and indirect materials $6,000 to production. December 15: Paid $12,000 and $3,000 toward factory's direct labor cost and indirect labor cost, respectively. What should be the balance in the Work minus in minus Process Inventory account at the end of December?