Selected accounts with some amounts omitted are as follows Goods finished 132,500 Aug. 1 Balance 31 Direct materials 31 Direct labor 31 Factory overhead Work in Process 265,000 Aug 31 X 44,800 14,800 Factory Overhead Aug. 1-31 Costs incurred 116,000 Aug, 1 Balance 31 Applied If the balance of Work in Process on August 31 is $192.300, 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 $132.500 b. 514.800 5116,000 d. 51.440