Selected accounts with some amounts omitted are as follows

$\backslash$table$[[$Aug$.1,$Balance,$268,600,$Aug. $31,$Goods finished,$182,300],[31,$Direct materials,x$,,,],[31,$Direct labor,X$,,,],[31,$Factory overhead,Factory Overhead,,,$],[$Aug$.1-31$ Costs incurred,$96,500,$Aug. $1$ Balance,$12,900,,]]$

If the balance of Work in Process on August $31$ is $$204,900,$ 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$.$ $$182,300$

b$.$ $$12,900$

c$.$ $$96,500$

d$.$ $$14,100$