Selected accounts are presented as follows: WORK-IN -PROCESS DEBIT CREDIT Apr Balance 1 P 7,000 Apr Goods 30 finished Direct 30 Materials 73,400 30 Direct Labor 195,000 30 Factory Overhead 136,500 FINISHED GOODS DEBIT CREDIT Apr Balance 1 42,000 Goods 30 finished 387,000 The balance of WORK-IN-PROCESS at April 30 was