Selected accounts with a credit amount omitted are as follows: Work in Process Apr. 1 Balance 7,000 Apr. 30 Goods finished X 30 Direct materials 78,400 30 Direct labor 195,000 30 Factory overhead 150.000 Finished Goods Apr. 1 Balance 42.000 30 Goods finished 387,000 What was the balance of Work in Process as of April 30? O$ 36,400 $ 43,400 $430,400 OS 42.000.