Selected accounts with some amounts omitted are as follows Work in Process Aug. 1 Balance 256,500 Aug. 31 Goods finished 122,400 31 Direct materials X 31 Direct labor 46,600 31 Factory overhead X Factory Overhead Aug. 1 31 Costs incurred 115,300 Aug. 1 Balance 14,100 31 Applied X If the balance of Work in Process at August 31 is $212,000, 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? $14,100 $122,400 $115,300 $13,980