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On 1 June 2017,Dalton Productions Had Beginning Balances as Shown

question 25

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On 1 June 2017,Dalton Productions had beginning balances as shown in the T-accounts below.
 Materials  inventory 11,000 Work in process  inventory 26,000 Finished goods  inventory 35,000 Manufacturing  overhead 49,000\begin{array} { | c | } \hline \begin{array} { c } \text { Materials } \\\text { inventory }\end{array} \\\hline 11,000 \\\hline \begin{array} { c } \text { Work in process } \\\text { inventory }\end{array} \\\hline 26,000 \\\hline \begin{array} { c } \text { Finished goods } \\\text { inventory }\end{array} \\\hline 35,000 \\\hline \begin{array} { c } \text { Manufacturing } \\\text { overhead }\end{array} \\\hline 49,000 \\\hline\end{array}
During June,the following transactions took place:
2 June: Issued $3100 of direct materials and $600 of indirect materials to production
13 June: Paid $8400 of direct factory labour cost and $14,700 of indirect factory labour cost
Following these transactions,what was the balance in the Manufacturing overhead account?

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