Selected accounts with a credit amount omitted are as follows:

Work in Process
Apr. 1	Balance	7,000	Apr. 30	Finished Goods	X
30	Direct materials	78,400
30	Direct labor	195,000
30	Factory overhead	136,500

Finished Goods
Apr. 1	Balance	42,000
30	Finished Goods	387,000

What was the balance of Work in Process as of April 30?

a.$35,000

b.$8,100

c.$29,900

d.$22,900