Selected accounts with some amounts omitted are as follows Goods finished 176,100 Aug. 1 31 Balance Direct materials Direct labor Factory overhead Work in Process 272,700 Aug. 31 X 44,000 X 31 31 Factory Overhead Aug. 1-31 Costs incurred 107,600 Aug. 1 Balance 14,100 31 Applied If the balance of Work in Process on August 31 is $190,600, 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. $13,200 Ob. $176,100 Oc. $107,600 Od. $14,100