17. MC.16-081 Selected accounts with some amounts omitted are as follows Work in Process Aug. 1 Balance 275,000 Aug. 31 Goods finished 1,030,000 31 Direct materials 31 Direct labor 31 Factory overhead 450,000 Factory Overhead 10%31 ppm Aug. 1-31 Costs incurred 145,0 Aug. 1 Balance 31 Applied 15,000 If the balance of work in process on August 31 is $220,000, 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. $135,000 b. $10,000 C.$70,000 $120,000