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

question 124

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The accounts of Delphinia Dreams,Inc.showed the following balances at the beginning of October:  Account  Debit  Raw Materials Inventory $31,000 Work-in-Process Inventory 44,000 Finished Goods Inventory 54,000 Manufacturing Overhead 20,000\begin{array} { | l | r | } \hline \text { Account } & \text { Debit } \\\hline \text { Raw Materials Inventory } & \$ 31,000 \\\hline \text { Work-in-Process Inventory } & 44,000 \\\hline \text { Finished Goods Inventory } & 54,000 \\\hline \text { Manufacturing Overhead } & 20,000 \\\hline\end{array} During the month,direct materials amounting to $21,000 and indirect materials amounting to $6000 were issued to production.What is the ending balance in the Work-in-Process Inventory account following these two transactions?

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