Selected accounts with a credit amount omitted are as follows Work in Process Apr. 1 Goods finished 6,000 Apr. 30 67,600 30 Balance Direct materials Direct labor Factory overhead 30 194,000 30 58,200 Apr. 1 30 Balance Goods finished Finished Goods 12,200 305,600 What was the balance of Work in Process as of April 30? Oa. $12,200 Ob. $20,200 Oc. $305,600 Od. $58,200