Selected accounts with amounts omitted are as follows:

Work in Process
Aug. 1	Balance	279,100	Aug. 31	Goods finished	186,100
31	Direct materials	X
31	Direct labor	43,300
31	Factory overhead	X

Factory Overhead
Aug. 1 31	Costs incurred	104,500	Aug. 1	Balance	13,400
			31	Applied	X

If the balance of Work in Process on August 31 is $199,800, 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?

a.$104,500

b.$13,400

c.$186,100

d.$12,990