Selected accounts with amounts omitted are as follows:

Work in Process
Aug. 1	Balance	275,800	Aug. 31	Goods finished	121,000
31	Direct materials	X
31	Direct labor	42,600
31	Factory overhead	X

Factory Overhead
Aug. 1 31	Costs incurred	99,600	Aug. 1	Balance	14,500
			31	Applied	X

If the balance of Work in Process on August 31 is $200,500, 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.$12,780

b.$14,500

c.$121,000

d.$99,600