The balance in the Work in Process Inventory account on April 1 was $29,480, and the balance on April 30 was $24,860. Costs incurred during the month were as follows: direct materials, $45,375; direct labor, $23,430; and overhead, $35,860. What amount was transferred to the Finished Goods Inventory account for April?

Select one:

a. $134,145

b. $109,285

c. $4,620

d. $100,045