Selected accounts with some amounts omitted are as follows

Work in Process
Aug. 1	Balance	265,900	Aug. 31	Goods finished	141,200
31	Direct materials	X
31	Direct labor	44,300
31	Factory overhead	X

Factory Overhead
Aug. 1 31	Costs incurred	99,200	Aug. 1	Balance	15,100
			31	Applied	X

If the balance of Work in Process on August 31 is $203,300, 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.$99,200

b.$13,290

c.$15,100

d.$141,200