Selected accounts with some debits and credits omitted are presented as follows: Work in Process Apr. 1 Balance 7,000 Apr. 30 Goods finished X 30 Direct materials 78,400 30 Direct labor 195,000 30 Factory overhead 136,500 Finished Goods Apr. 1 Balance 42,000 30 Goods finished 387,000 What was the balance of Work in Process as of April 30? a. $22,900 b. $29,900 c. $35,000 d. $8,100