Selected accounts with a credit amount omitted are as follows Work in Process Apr. 1 Balance 6,300 Apr. 30 Goods finished X 30 Direct materials 63,000 30 Direct labor 191,600 30 Factory overhead 57,480 Apr. 1 Balance 30 Goods finished Finished Goods 13,500 305,900 What was the balance of Work in Process as of April 30? Oa. $57,480 Ob. $13,500 Oc. $12,480 Od. $305,900