11.

Selected accounts with a credit amount omitted are as follows: Work in Process Apr. 1 Balance 7,800 Apr. 30 Goods finished X 30 Direct materials 54,600 30 Direct labor 192,000 30 Factory overhead 57,600 Finished Goods Apr. 1 Balance 15,800 30 Goods finished 303,700 What was the balance of Work in Process as of April 30? a.$57,600 b.$8,300 c.$303,700 d.$15,800.