New Microsoft Word Document 2) Review View Help Search E 21 m 1 . AaBbcd AaBbcend AaBbc AaBbcc AaB AaBbCcDAoBbcd 1 Normal 1 No Spac. Heading 1 Heading 2 Title Subtitle Subtle Em . aragraph Styles Selected accounts with a credit amount omitted are as follows Work in Process Apr. 1 Balance 7.700 Apr. 30 Direct materials 51,000 30 Direct labor 191,000 30 Factory overhead 57,300 30 Goods finished 30 Finished Goods Apr. 1 Balance 12,600 Goods finished 300,800 What was the balance of Work in Process as of April 30? a $57,300 b.$12,600 c.$300,800 d.$6,200 Given the following data: Work in process, beginning Work in process, ending Direct labor costs Cost of goods manufactured Factory overhead $14,000 20,000 4,000 8,000 8,000 Direct materials used is a. $8,000 b.$2,000 c.$4,000 d. $14,000 BAX N]