Selected accounts with a credit amount omitted are as follows

Work in Process
Apr. 1	Balance	7,900	Apr. 30	Goods finished	X
30	Direct materials	54,600
30	Direct labor	193,100
30	Factory overhead	57,930

Finished Goods
Apr. 1	Balance	15,300
30	Goods finished	307,300

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

a.$57,930

b.$307,300

c.$6,230

d.$15,300