Selected accounts with a credit amount omitted are as follows

Work in Process
Apr. 1	Balance	6,100	Apr. 30	Goods finished	X
30	Direct materials	61,100
30	Direct labor	191,300
30	Factory overhead	57,390

Finished Goods
Apr. 1	Balance	14,200
30	Goods finished	306,600

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

a.$57,390

b.$9,290

c.$306,600

d.$14,200