Selected accounts with a credit amount omitted are as follows Apr. 1 Goods finished Balance Direct materials Direct labor Factory overhead Work in Process 7,500 Apr. 30 65,800 192,800 57,840 30 Finished Goods Apr. 1 Balance 12,900 Goods finished 305,400 What was the balance of Work in Process as of April 30? a. $57,840 b. $305,400 c. $18,540 d. $12,900