If the balance of Work in Process on August 31 is $202,000, what was the amount debited to Work in Process for factory overhead in August, assuming a factory overhead rate of 30% of direct labor costs?

a. $13,200

b. $99,500

c. $136,600

d. $15,800

Working in Process
Aug .1	Balance	269,900	Aug.31	Goods finished	136,600
31	Direct material	X
31	Direct labor	44,000
31	Factory overhead	x
Factory overhead
Aug.1-31	Costs incurred	99,500	Aug.1	Balance	15,800
			31	Applied	x