Selected accounts with amounts omitted are as follows: Work in Process Aug. 1 Balance Goods finished 188,500 255,700 Aug. 31 31 Direct materials 31 Direct labor 43,900 31 Factory overhead X Factory Overhead Aug. 1- 31 Costs incurred 92,900 Aug. 1 Balance 12,000 31 Applied X If the balance of Work in Process on August 31 is $206,800, 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? Oa. $12,000 Ob. $13,170 c. $92,900 Od. $188,500