C Selected accounts with some amounts omitted are as follows Work In Process Aug. 1 Balance 278,300 Aug. 31 Goods finished 31 Direct materials 31 Direct labor 46,900 31 Factory overhead 138,500 14,100 X Factory Overhead Aug. 1-31 Costs incurred 91,300 Aug. 1 Balance 31 Applied If the balance of Work In Process on August 31 5211,900, what was the amount debited to work in Process for factory overhead in August, astuming a factory overhead rate of 30% of direct labor costs? Os 514,100 Ob 514,070 Oc. $138.500 Od 591.300