Selected accounts with a credit amount omitted are as follows Work in Process 7,000 Apr. 30 56,400 Apr. 1 Balanc Goods finished 30 Direct materials 30 Direct labor 30 Factory overhead 193,900 58,170 Finished Goods Apr. 1 Balance 12,700 Goods finished 304,400 30 What was the balance of Work in Process as of April 30? Oa. $304,400 Ob. $58,170 Oc. $11,070 od, $12,700