Selected accounts with a credit amount omitted are as follows

Work in Process
Apr. 1	Balance	6,600	Apr. 30	Goods finished	X
30	Direct materials	63,700
30	Direct labor	191,500
30	Factory overhead	57,450

Finished Goods
Apr. 1	Balance	12,100
30	Goods finished	301,000

What was the balance of Work in Process as of April 30?

a.$57,450

b.$301,000

c.$18,250

d.$12,100