Selected accounts with some amounts omitted are as follows Goods finished 144,300 Aug. 1 Balance 31 Direct materials 31 Direct labor 31 Factory overhead Work in Process 251,300 Aug. 31 X 42,800 X Factory Overhead 13,600 Aug. 1 - 31 Costs incurred 106,500 Aug. 1 Balance 31 Applied If the balance of Work in Process on August 31 is $190,500, 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? O $100,500 b. $12,840 c. $144,300 d. $13,600