Selected accounts with a credit amount omitted are as follows Work in Process Apr. 1 Balance 6,600 Apr. 30 30 Direct materials 51,900 30 Direct labor 191,400 30 Factory overhead 57,420 Goods finished Finished Goods Apr. 1 Balance 15,900 30 Goods finished 306,200 What was the balance of Work in Process as of April 307 Oa. 51,129 Ob. 557.420 Oc. 515.900 d. 306.200