Journalizing the entry to record a job completed would include a debit to Oa. Factory Overhead Ob. Finished Goods Oc. Work in Process Od cost of Goods Sold Selected accounts with a credit amount omitted are as follows: Apr. 1 Balance 30 Direct materials 30 Direct labor 30 Factory overhead Work in Process 7,000 Apr. 30 Goods finished 78,400 195,000 136,500 Finished Goods 42,000 387,000 Apr. 1 Balance 30 Goods finished What was the balance of Work in Process as of April 302 Oa. $22.900 Ob. $35,000 Oc. $29.900 d. $8,100