Selected accounts with a credit amount omitted are as follows Work in Process Apr. 1 Balance 7,000 Apr. 30 Goods finished 30 Direct materials 57,200 30 Direct labor 190,100 30 Factory overhead 57,030 Apr. 1 Balance 30 Goods finished Finished Goods 13,800 301,200 What was the balance of Work in Process as of April 307 Oa. $10,130 Ob. $13,800 Oc. $57,030 Od. $301,200