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 78,400 30 Direct labor 195,000 30 Factory overhead 136,500 Apr. 1 Balance 30 Goods finished Finished Goods 42,000 387,000 What was the balance of Work in Process as of April 30? Oa. $35,000 Ob. $22,900 Oc. $8,100 Od. $29,900