Selected accounts with a credit amount omitted are as follows

Work in Process
Apr. 1	Balance	7,000	Apr. 30	Goods finished	X
30	Direct materials	54,400
30	Direct labor	193,100
30	Factory overhead	57,930

Finished Goods
Apr. 1	Balance	15,200
30	Goods finished	300,700

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

a.$11,730

b.$300,700

c.$15,200

d.$57,930