Selected accounts with a credit amount omitted are as follows: Apr. 1 30 Goods finished X Balance Direct materials Direct labor Factory overhead Work in Process 7,000 Apr. 30 57,700 192,100 57,630 30 30 Finished Goods Apr. 1 Balance 12,100 30 Goods finished 301,900 What was the balance of Work in Process as of April 30? Oa. $57,630 Ob. $12,530 Oc. $301,900 Od. $12.100