Calculator Selected accounts with amounts omitted are as follows Goods finished 159,550 Aug. 1 Balance 31 Direct materials 31 Direct labor 31 Factory overhead Work in Process 254,100 Aug. 31 X 37,000 X 14,250 Factory Overhead Aug. 1 - 31 Costs incurred 109,240 Aug. 1 Balance 31 Applied (30% of direct labor cost) If the balance of Work in Process on August 31 is $204,280, what was the amount debited to Work in Process fe Oa. $61,630 Ob. $86,820 Oc. $335,830 Od. $495,380