Goods finished Selected accounts with a credit amount omitted are as follows Work in Process Apr. 1 Balance 6,500 Apr. 30 30 Direct materials 52,100 30 Direct labor 190,300 30 Factory overhead 57,090 Finished Goods Apr. 1 Balance 14,300 30 Goods finished 309,500 What was the balance of Work in Process as of April 30? Oa. $57,090 Ob. $309,500 Oc. $14,300 Od. $-3,510