Selected accounts with some amounts omitted are as follows Goods finished 193,500 Aug. 1 Balance 31 Direct materials 31 Direct labor 31 Factory overhead Work in Process 265,300 Aug. 31 45,200 Factory Overhead Aug. 1-31 Costs incurred 108,500 Aug. 1 Balance 14,100 31 Applied If the balance of Work in Process on August 31 is $196,400, 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. $108,500 Ob. $14,100 Oc. $193,500 Od. $13,560 Previous Next