mutiple choice

QUESTION 43 Activity-based costing is generally only used by manufacturing companies. True False QUESTION 44 Selected accounts with a credit amount omitted are as follows: Goods finished Apr. 1 Balance 30 Direct materials 30 Direct labor 30 Factory overhead Work in Process 7,000 Apr 30 78.400 195,000 136,500 Apr. 1 30 Balance Goods finished Finished Goods 42,000 387,000 What was the balance of Work in Process as of April 30? a $29.900 b. 522,900 c. $35,000 d. 55,100