The Accounts of Delphinia Dreams Inc During the Month, Direct Materials Amounting to $20,000 and Indirect

question 73

Multiple Choice

The accounts of Delphinia Dreams Inc. showed the following balances at the beginning of October: $$\begin{array} { | l | r | } \hline \text { Account } & \text { Debit } \\\hline \text { Raw Materials Inventory } & \$ 30,000 \\\hline \text { Work-in-Process Inventory } & 40,000 \\\hline \text { Finished Goods Inventory } & 50,000 \\\hline \text { Manufacturing Overhead } & 20,000 \\\hline\end{array}$$ During the month, direct materials amounting to $20,000 and indirect materials amounting to $5,000 was issued to production. What is the ending balance in the Work-in-Process Inventory account for the month of October?

• A) $40,000
• B) $60,000
• C) $20,000
• D) $25,000

---

Definitions:

Information Power

The influence and control one has due to possessing valuable knowledge, facts, or data that others do not have.

Referent Power

A form of influence that one individual has over another based on the strength of their relationship or the charisma and likability of the person who holds power.

Coercive Power

The ability of a person or group to enforce compliance through threats or punishment.

Exchange Orientation

A perspective in relationships focusing on the balance of rewards and costs between the parties involved, often in the context of social or work-related interactions.