Selected accounts with a credit amount omitted are as follows Finished Goods \begin{tabular}{rlr} \hline Apr. 1 & Balance & 15,100 \\ 30 & Goods finished & 304,200 \end{tabular} What was the balance of Work in Process as of April 30? a. 557,870 b. $15,100 c. $13,570 d. $304,200