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 $57,000 82,000 40,000 22,000 The following transactions took place during the month: December 2: Issued direct materials $37,000 and indirect materials $7,000 to production. December 15: Incurred $5,000 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? O A. $77,000 O B. $87,000 OC. $124,000 OD. $86,000