Selected accounts with a credit amount omitted are as follows Work in Process Apr. 1 Balance Goods finished 30 Direct materials Direct labor 7,100 Apr. 30 54,000 192,800 57,840 30 30 Factory overhead Finished Goods Apr. 1 Balance 13,400 Goods finished 307,100 What was the balance of Work in Process as of April 30? 30 a. $57,840 Ob. $307,100 c. $13,400 d. $4,640 Compute conversion costs given the following data: direct materials, $354,900; direct labor, $197,100; factory overhead, $211,700 and selling expenses, $38,000. a. $408,800 b. $763,700 c. $173,700 d. $566,600