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 7,200 Apr. 30 63,900 193,600 58,080 30 30 Finished Goods Apr. 1 Balance 15,300 30 Goods finished 300,900 What was the balance of Work in Process as of April 30? a. $21,880 Ob. 558,080 c. $300,900 d. 515,300