Selected accounts with a credit amount omitted are as follows

Work in Process
May 1	Balance	8,000	May 31	Goods finished	X
31	Direct materials	78,400
31	Direct labor	145,000
31	Factory overhead	186,500

Finished Goods
May 1	Balance	42,000
31	Goods finished	389,000

What was the balance of Work in Process as of May 31?

Group of answer choices

$8,000

$28,900

$13,100

$417,900