Selected accounts with a credit amount omitted are as follows Work In Process Balance Goods finished X Apr. 1 30 Direct materials 7,200 Apr. 30 67,800 191,100 57,330 30 Direct labor Factory overhead 30 Finished Goods Apr. 1 Balance 12,000 30 Goods finished 309,600 What was the balance of Work In Process as of April 30? a $57,330 b. $13,830 c. $309,600 d. $12,000