Selected accounts with some amounts omitted are as follows Goods finished 168,400 Aug. 1 31 Balance Direct materials Direct labor Factory overhead Work in Process 267,200 Aug. 31 X 47,100 31 31 X Factory Overhead Aug. 1- 31 Costs incurred 112,900 Aug. 1 Balance 12,100 31 Applied If the balance of Work in Process on August 31 is $207,200, 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. $14,130 Ob. $168,400 Oc. $112,900 Od. $12,100