The accounts of Melissa Manufacturing showed the following balances at the beginning of December:

Raw Materials Inventory $56,000

Work-in-Process Inventory 76,000

Finished Goods Inventory 36,000

Manufacturing Overhead 19,000

The following transactions took place during the month:

December 2: Issued 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?

A. $59,000

B. $105,000

C. $82,000

D. $80,000