Selected accounts with amounts omitted are as follows Work in Process Aug 1 Balance 275,300 Aug. 31 Goods finished 144,300 31 Direct materials 31 Direct labor 31 Factory overhead 47,400 Factory Overhead Aug. 1-31 Costs incurred 119,800 Aug. 1 Balance 16,000 31 Applied If the balance of Work in Process on August 31 is $203,800, 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. $144,300 Ob. $119,800 Oc $14,220 Od. $16,000