Selected accounts with some amounts omitted are as follows Work in Process Aug 1 Balance 31 Direct materials 260,000 Aug. 31 x Goods finished 144,600 31 Direct labor 45,700 31 Factory overhead X Factory Overhead Aug 1-31 Costs incurred 91,700 Aug. 1 Balance 31 Applied 13,500 x If the balance of Work in Process on August 31 is $202,900, 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? Ca $144,600 b. $13,500 $91,700 d. $13,710