Selected accounts with a credit amount omitted are as follows: Work...

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Accounting

Selected accounts with a credit amount omitted are as follows:

Work in Process
Apr. 1 Balance 7,000 Apr. 30 Finished Goods X
30 Direct materials 78,400
30 Direct labor 195,000
30 Factory overhead 136,500

Finished Goods
Apr. 1 Balance 42,000
30 Finished Goods 387,000

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

a.$35,000

b.$8,100

c.$29,900

d.$22,900

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