Selected accounts with a credit amount omitted are as follows Work in Process 6,900 Apr. 30 65,600 190,300 57,090 Apr. 1 30 30 30 Balance Direct materials Direct labor Factory overhead Finished Goods Balance 15,000 Goods finished 308,300 What was the balance of Work in Process as of April 30? Apr. 1 30 Goods finished Selected accounts with some amounts omitted are as follows Work in Process 256,300 Aug. 31 Aug. 1 Balance 31 Direct materials 31 Direct labor 31 Factory overhead X 43,200 Factory Overhead Aug. 1-31 Costs incurred 114,300 Aug. 1 Balance 31 Applied Goods finished 173,400 13,800 X If the balance of Work in Process on August 31 is $197,800, 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?