Selected accounts with some amounts omitted are as follows Balance Goods finished 147,000 Aug. 1 31 Work in Process 254,800 Aug. 31 X 44,400 X Direct materials Direct labor Factory overhead 31 31 Factory Overhead Aug. 1- 31 Costs incurred 107,800 Aug. 1 Balance 15,800 31 Applied X If the balance of Work in Process on August 31 is $194,100, 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. $13,320 Ob. $15,800 Oc. $107,800 Od. $147,000 The Cavy Company estimates that the factory overhead for the following year will be $1,440,000. The company has determined that the basis for applying factory overhead will be machine hours, which is estimated to be 20,000 hours. There are 3,000 machine hours for all of the jobs in the month of April. What is the amount that will be applied to all of the jobs for the month of April