Selected accounts with some amounts omitted are as follows Aug. 1 Balance 31 Direct materials 31 Direct labor Work in Process 275,000 Aug. 31 Goods finished 1,030,000 X 450,000 31 Factory overhead Factory Overhead Aug. 1-31 Costs incurred 145,000 Aug. 1 Balance 15,000 31 Applied 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. $135,000 Ob. $70,000 Oc. $10,000 d. $120,000