Work in Process
Apr. 1	Balance	6,500	Apr. 30	Goods finished	X
30	Direct materials	50,900
30	Direct labor	191,500
30	Factory overhead	57,450

Finished Goods
Apr. 1	Balance	12,200
30	Goods finished	302,700

What was the balance of Work in Process as of April 30?

a. $302,700

b. $57,450

c. $3,650

d. $12,200