The accounts of Delphinia? Dreams, Inc. showed the followingbalances at the beginning of? October:

Account Debit :

Raw Materials Inventory $30,000

Work in Process Inventory 44,000

Finished Goods Inventory 53,000

Manufacturing Overhead 22,000

During the? month, direct materials amounting to $23,000 andindirect materials amounting to $4,000 were issued to production.What is the ending balance in the Work in process Inventory accountfollowing these two? transactions?

A67000

B26000

C9000

D44000