Lakeside Company's Schedule of Cost of Goods Manufactured Showed the Following

Lakeside Company's schedule of cost of goods manufactured showed the following amounts for April:
$$\begin{array} { | l | r | } \hline \text { Cost of goods manufactured } & \$ 69,300 \\\hline \text { Direct materials used } & \$ 27,000 \\\hline \text { Direct labor (\$15 per hour) } & \$ 30,000 \\\hline \text { Work in process inventory, April 1 } & \$ 9,000 \\\hline\end{array}$$ Manufacturing overhead is allocated at the rate of $4.00 per direct labor hour. What is the work in process inventory on April 30th?

A) $11,700
B) $3,300
C) $4,700
D) $2,700