Selected accounts with amounts omitted are as follows: Work in Process 275,000 |Aug. 31 Goods finished Aug. 1 Balance 1,030,000 31 Direct materials 450,000 Direct labor Factory overhead 31 Aug. 1-31 Costs incurred Factory Overhead 145,000 Aug. 1 Balance 31 Applied 15,000 If the balance of Work in Process on August 31 is $220,000, 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. $70,000 ) Ob. $135,000 Oc. $120,000 Od. $10,000