Selected accounts with a credit amount omitted are as follows Work in Process Apr. 1 Balance 7,500 Apr. 30 Goods finished X 30 Direct materials 69,400 30 Direct labor 191,600 30 Factory overhead 57,480 Finished Goods Apr. 1 Balance 15,900 30 Goods finished 306,800 What was the balance of Work in Process as of April 30