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 44,000 51,000 20,000 During the month, direct materials amounting to $20,000 and indirect materials amounting to $7,000 were issued to production. What is the ending balance in the Work-in - Process Inventory account following these two transactions? O A. $27,000 B. $44,000 O C. $7,000 D. $64,000 When a job order costing system is used, depreciation for the factory equipment is debited to A. Depreciation Expense B. Work - in - Process Inventory C. Manufacturing Overhead D. Accumulated Deprecation Assume that actual overhead costs were $89,000 and overhead allocated to jobs was $67,000. The unadjusted balance in Manufacturing Overhead would be A. $156,000 debit B. $22,000 credit C. $22,000 debit OD. $156,000 credit