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 $31,000 43,000 54,000 23,000 During the month, direct materials amounting to $23,000 and indirect materials amounting to $7,000 were issued to production. O A. $66,000 OB. $43,000 O c. $11,000 OD. $30,000