Calculator Selected accounts with a credit amount omitted are as follows: Work in Process Apr. 1 Balance 7,000 Apr. 30 Finished Goods 30 Direct materials 30 Direct labor 30 Factory overhead 78,400 195,000 136,500 Finished Goods 42,000 387,000 Apr. 1 Balance 30 Finished Goods What was the balance of Work in Process as of April 30? a. $29,900 )Ch $35,000 C. $22,900 d. $8,100