On June 1, 2012, Dalton Production Company Had Beginning Balances

Multiple Choice

On June 1, 2012, Dalton Production Company had beginning balances as shown in the T-accounts below. During June, the following transactions took place:
June 2: Issue $2,400 of direct materials and $200 of indirect materials to production.
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Following this transaction, what was the balance in the Work in process inventory account?

A) $20,000
B) $22,400
C) $22,600
D) $20,200