Selected accounts with a credit amount omitted are as follows Work in Process Apr. 1 Balance Goods finished 30 Direct materials 7,300 Apr. 30 61,200 193,700 58,110 30 Direct labor 30 Factory overhead Finished Goods Apr. 1 Balance 12,700 308,100 30 Goods shed What was the balance of Work in Process as of April 30? Oa. $12,210 Ob. $58,110 Oc. $308,100 Od. $12,700