The balance in the Work in Process Inventory account on April 1 was $30,900. Costs during the month were as follows: direct materials, $41,250; direct labor, $21,400; and applied overhead, $32,600. The amount transferred to the Finished Goods Inventory account for April was $99,350. What was the balance in the Work in Process Inventory account on April 30? $22,600 $26,800 $72,550 O $121,950