Selected accounts with some amounts omitted are as follows Work in Process Aug. 275,000 31 Aug. 1 Balance Goods finished 1,030,000 31 Direct materials 31 Direct labor 450,000 31 Factory overhead Factory Overhead Aug. 1 -31 Costs incurred Aug. 145,0001 Balance 15,000 31 Applied If the balance of Work in Process on August 31 is $220,000, 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? a. $135,000 b.$120,000 $10,000 d. $70,000