Selected accounts with a credit amount omitted are as follows Apr. 1 Goods finished 30 Balance Direct materials Direct labor Factory overhead Work in Process 7,800 Apr. 30 61,900 193,900 58,170 30 30 Finished Goods Apr. 1 Balance 14,000 30 Goods finished 307,500 What was the balance of Work in Process as of April 30? Oa. $14,270 Ob. $58,170 Oc. $14,000 d. $307,500