Selected accounts with some amounts omitted are as follows

$\backslash$table$[[$Work in Process,$],[$Aug$.1,$Balance,$268,600,$Aug. $31,$Goods finished,$182,300],[31,$Direct materials,X$,,,],[31,$Direct labor,$47,000,,,],[31,$Factory overhead,X$,,,]]$

Factory Overhead

$\backslash$table$[[$Aug$.1-31$ Costs incurred $96,500,$Aug. $1$ Balance,$12,900],[,31$ Applied,$x$