The accounts of Delphinia Dreams, Inc. showed the following balances at the beginning of October:

Account Debit

Raw Materials Inventory $31,000

Work-in-Process Inventory 42,000

Finished Goods Inventory 52,000

Manufacturing Overhead 20,000

During the month, direct materials amounting to $22,000 and indirect materials amounting to $5,000 were issued to production.

Required: What is the ending balance in the Work-in-Process Inventory account following these two transactions?