selected amounts with a credit amount El Mirador as follows what was the balance of work in process as of April 30

Selected accounts with a credit amount omitted are as follows: Apr. 1 Goods finished Balance Direct materials Direct labor Factory overhead Work in Process 7,600 Apr. 30 63,700 192,900 57,870 Finished Goods Apr. 1 Balance 15,200 Goods finished 301,400 What was the balance of Work in Process as of April 30? 30 a. $57,870 Ob. $15,200 c. $20,670 d. $301,400