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 43,000 52,000 21,000 During the month, direct materials amounting to $20,000 and indirect materials amounting to $4,000 were issued to production. What is the ending balance in the Work-in-Process Inventory account following these two transactions? A. $63,000 OB. $43,000 OC. $9,000 OD. $25,000