Selected accounts with a credit amount omitted are as follows Work in Process Apr. 1 Balance 6,400 Apr. 30 30 Direct materials 54,000 30 Direct labor 192,100 30 Factory overhead 57,630 Goods finished Finished Goods Apr. 1 Balance 12,800 30 Goods finished 306,600 What was the balance of Work in Process as of April 30? Oa. $306,600