Selected accounts with a credit amount omitted are as follows Goods finished Apr. 1 30 Balance Direct materials Direct labor Factory overhead Work in Process 6,900 Apr. 30 65,800 194,000 58,200 30 Finished Goods Apr. 1 Balance 14,800 Goods finished 308,900 What was the balance of Work in Process as of April 30? a. $14,800 b. $16,000 c. $308,900 d. $58,200