The Nelson Company began the period with $14,000 worth of raw materials. During the period they purchased an additional $18,000 worth of materials and issued $22,000 of materials for production. In addition, the company paid $7,000 for direct labor costs and $4,000 in manufacturing overhead costs. Nelson had zero beginning inventory of Work-in-Process and did not transfer anything into Finished Goods Inventory during the period. The balance in the company's Work-in-Process inventory account at the end of the period was: A. $33,000 B. $51,000 C. $29,000 D. $47,000