The Accounts of Delphinia Dreams,Inc

The accounts of Delphinia Dreams,Inc.showed the following balances at the beginning of October:

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