Selected accounts with a credit amount omitted are as follows Apr. 1 Balance Goods finished 30 Direct materials Work in Process 7,700 Apr. 30 53,300 193,600 58,080 30 Direct labor Factory overhead 30 Finished Goods Apr. 1 Balance 14,100 Goods finished 302,000 What was the balance of Work in Process as of April 30? 30 a. $10,680 Ob. $14,100 c. $58,080 Od. $302,000