Selected accounts with some amounts omitted are as follows Goods finished 182,500 Aug. 1 Balance 31 Direct materials 31 Direct labor 31 Factory overhead Work in Process 264,800 Aug. 31 46,300 Factory Overhead Aug. 1-31 Costs incurred 110,500 Aug. 1 Balance 15,600 31 Applied If the balance of Work in Process on August 31 is $191,000, 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. $15,600 b. $182,500 c. $13,890 d. $110,500