The accounts of Delphinia Dreams, Inc. showed the following balances at the beginning of October: During the month, direct materials amounting to \\( \\$ 24,000 \\) and indirect materials amounting to \\( \\$ 5,000 \\) were issued to production. What is the ending balance in the Work - in - Process Inventory account following these two transactions? A. \\( \\$ 26,000 \\) B. \\( \\$ 13,000 \\) C. \\( \\$ 40,000 \\) D. \\( \\$ 64,000 \\)