Selected accounts with a credit amount omitted are as follows

Work in Process
Apr. 1	Balance	7,800	Apr. 30	Goods finished	X
30	Direct materials	67,600
30	Direct labor	190,900
30	Factory overhead	57,270

Finished Goods
Apr. 1	Balance	14,000
30	Goods finished	306,900

What was the balance of Work in Process as of April 30?

a.$57,270

b.$14,000

c.$16,670

d.$306,900