Please explain. Thank you.

ent accountants cost of cost p Ringle Company is a manufacturer of compact disks (CDs). Place each of the following costs in the appropriate column. Product Cost Period Direct Direct Factory Cost Materials Labor Overhead Cost Item a. Factory maintenance salary, $40,000 b. Salary of factory supervisor, $70,000 c. Wages of production worker, $42,000 d. Salary of the company's president, production cost $100,000 Television advertising, $25,000 Property tax on factory, $15,000 Sales commissions, $65,000 Depreciation on factory equipment, $17,000 Plastic used in the manufacture of the CDs, $14,000 e. f. g. h. ncurred in t i. Selected accounts with a credit amount omitted are as follows Work in Process Apr. 1 Balance 7,000 Apr. 30 Goods finished 30 Direct materials 78,400 30 Direct labor 30 Factory overhead 136,500 terial, an 195,000 Apr. Balance Finished Goods 42,000 30 Goods finished 387,000 What was the balance of Work in Process as of April 30? a $8,100 b. $35,000 c. $29,900 d. $22,900