BA Work-in-Process Inventory unts of Delphinia Dreams, Inc showed the following balances at the beginning of October During the month, direct materials amounting to $21,000 and indiredt materials amounting to 96000 were issued to production. What is the ending balance in the Work-in-Process Inventory account following these two transactions? A) $44000 B) $10,000 $65,000 D) $26,000