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

question 128

Multiple Choice

The accounts of Delphinia Dreams,Inc.showed the following balances at the beginning of October: $$\begin{array} { | l | r | } \hline \text { Rccount } & \multicolumn{1}{|c|} { \text { Debit } } \\\hline \text { Raw Materials Inventory } & \$ 34,000 \\\hline \text { Work-in-Process Inventory } & 40,000 \\\hline \text { Finished Goods Inventory } & 50,000 \\\hline \text { Manufacturing Overhead } & 23,000 \\\hline\end{array}$$ 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

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