4 of 12 (3 complete) The accounts of Delphinia Dreams, Inc. showed the following balances at the beginning of October Account Raw Materials Inventory Work-in-Process Inventory Finished Goods Inventory Manufacturing Overhead Debit $30,000 41,000 54,000 24,000 During the month, direct materials amounting to $22,000 and indoct materials amounting to $7,000 were issued to production. What is the unding balance in the Work-in-Process Inventory accet ing these ama OA $63,000 OB. $13,000 OC $41,000 OD. $31,000 Che SAMSONS