Selected accounts with a credit amount omitted are as follows: Work in Process Apr. 1 Balance 7,000 Apr. 30 Goods finished X 30 Direct materials 78,400 30 Direct labor 195,000 30 Factory overhead 136,500 Finished Goods Apr. 1 Balance 42,000 30 Goods finished 387,000 What was the balance of Work in Process as of April 30?

$29,900

Step-by-step explanation:

The computation of the  balance of Work in Process as of April 30 is shown below:

= Opening balance of work in process + direct material cost + direct labor cost + factory overhead cost - goods finished

= $7,000 + $78,400 + $195,000 + $136,500 - $387,000

= $29,900

The  direct material cost + direct labor cost + factory overhead cost is known as manufacturing cost

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