The Accounts of Delphinia Dreams, Inc During the Month, Direct Materials Amounting to $21,000 and Indirect

The accounts of Delphinia Dreams, Inc. showed the following balances at the beginning of October: $$\begin{array} { | l | r | } \hline \text { Account } & { \text { Debit } } \\\hline \text { Raw Materials Inventory } & \$ 34,000 \\\hline \text { Work-in-Process Inventory } & 40,000 \\\hline \text { Finished Goods Inventory } & 50,000 \\\hline \text { Manufacturing Overhead } & 23,000 \\\hline\end{array}$$ During the month, direct materials amounting to $21,000 and indirect materials amounting to $5000 were issued to production. What is the ending balance in the Work-in-Process Inventory account following these two transactions?

A) $40,000
B) $61,000
C) $10,000
D) $28,000