Selected accounts with a credit amount omitted are as follows: Work in Process X Goods finished 8,000 Apr. 30 Balance Apr. 1 65,300 Direct materials 30 191,200 Direct labor 30 57,360 Factory overhead 30 Finished Goods 12,400 Balance Ap. 1 308,700 Goods finished 30 What was the balance of Work in Process as of April 30? Oa. $13,160 Ob. $308,700 Oc. $57,360 Od. $12,400