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 $33,000 41,000 54,000 21,000 During the month, direct materials amounting to $23,000 and indirect materials amounting to $6,000 were issued to production. What is the ending balance in the Work - in - Process Inventory account following these two transactions? A. $27,000 B. $64,000 C. $13,000 D. $41,000