Selected accounts with some amounts omitted are as follows:

Work in Process

$\backslash$table$[[$Aug$.1,$Balance,$254,200,$Aug. $31,$Goods finished,$186,700],[31,$Direct materials,$,,,],[31,$Direct labor,$46,000,,,],[31,$Factory overhead,$,,,]]$

Factory Overhead

$\backslash$table$[[$Aug$.1-31,$Costs incurred,$105,900,$Aug. $1,$Balance,$15,500],[,,,$Applied,X$,]]$

a$.$ $$186,700$

b$.$ $$105,900$

c$.$ $$15,500$

d$.$ $$13,800|$