Question

Selected accounts with a credit amount omitted are as follows:

Work in Process
Apr. 1Balance7,000 Apr. 30Goods finishedX
30Direct materials78,400
30Direct labor195,000
30Factory overhead136,500
Finished Goods
Apr. 1Balance42,000
30Goods finished387,000

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

a. $8,100

b. $35,000

c. $29,900

d. $22,900

Answer

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