Selected accounts with a credit amount omitted are as follows Work in Process Apr. 1 30 30 30 Balance Direct materials Direct labor Factory overhead 6,600 Apr. 30 Goods finished 57,100 192,800 57,840 Finished Goods Balance Goods finished Apr. 1 15,000 30 What was the balance of Work in Process as of April 30? Oa. $305,100 b. $15,000 Oc. $9,240 O d. $57,840 305,100