Selected accounts with amounts omitted are as follows:

Work in Process
Aug. 1	Balance	275,700	Aug. 31	Goods finished	197,800
31	Direct materials	X
31	Direct labor	47,200
31	Factory overhead	X

Factory Overhead
Aug. 1 31	Costs incurred	100,600	Aug. 1	Balance	14,600
			31	Applied	X

If the balance of Work in Process on August 31 is $203,200, 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.$197,800

b.$14,600

c.$100,600

d.$14,160