Selected accounts with a credit amount omitted are as follows Goods finished Apr. 1 30 Balance Direct materials Direct labor Factory overhead Work in Process 6,100 Apr. 30 62,000 193,600 58,080 30 30 Finished Goods Apr. 1 Balance 13,100 30 Goods finished 303,900 What was the balance of Work in Process as of April 30? a. S58,080 b. $303,900 C. $13,100 d. $15,880