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