Selected accounts with some amounts omitted are as follows

Work in Process
Aug. 1	Balance	265,200	Aug. 31	Goods finished	162,900
31	Direct materials	X
31	Direct labor	46,200
31	Factory overhead	X

Factory Overhead
Aug. 1 31	Costs incurred	110,800	Aug. 1	Balance	14,700
			31	Applied	X

If the balance of Work in Process at August 31 is $214,900, 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?

$13,860

$110,800

$162,900

$14,700