The accounts of Delphinia Dreams, Inc. showed the following balances at the beginning of October Account Debid Raw Materials inventory $31,000 Work in Process Inventory 44,000 Finished Goods Inventory 54,000 Manufacturing Overhead 20,000 During the month, direct materials amounting to $21.000 and indirect materials amounting to $6000 were issued to production. What is the ending balance in the Work in Process inventory account following these two transactions? 525,000 565,000 544,000 510,000