WorkminusinminusProcess Inventory has a debit balance of $ $86$ comma $000$ and Manufacturing Overhead has a credit balance of $ $10$ comma $000.$ If an additional $ $51$ comma $000$ of direct labor and $ $3$ comma $000$ of indirect labor are incurred during$$ production, what is the balance of WorkminusinminusProcess $$Inventory$?$

Question content area bottom

Part $1$

A$.$$ $13$ comma $000$

$ $13$ comma $000$

B$.$$ $35$ comma $000$

$ $35$ comma $000$

C$.$$ $7$ comma $000$

$ $7$ comma $000$

D$.$$ $137$ comma $000$

$ $137$ comma $000$