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

question 22

Multiple Choice

The accounts of Delphinia Dreams,Inc.showed the following balances at the beginning of October: $$\begin{array} { | l | r | } \hline \text { Account } & \text { Debit } \\\hline \text { Raw Materials Inventory } & \$ 31,000 \\\hline \text { Work-in-Process Inventory } & 44,000 \\\hline \text { Finished Goods Inventory } & 54,000 \\\hline \text { Manufacturing Overhead } & 20,000 \\\hline\end{array}$$ 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?

• A) $44,000
• B) $65,000
• C) $10,000
• D) $26,000