The accounts of Delphinia Dreams Inc. showed the following balances at the beginning of October:
Account
|
Debit
|
Raw Materials Inventory
|
$20,000
|
Work-in-Process Inventory
|
40,000
|
Finished Goods Inventory
|
150,000
|
Manufacturing Overhead
|
200,000
|
During the month, direct materials amounting to $20,000 and indirect materials amounting to $5,000 was issued to production. What is the ending balance in the manufacturing overhead account for the month of October?