Selected accounts with some amounts omitted are as follows

Work in Process
Aug. 1	Balance	275,400	Aug. 31	Goods finished	185,900
31	Direct materials	X
31	Direct labor	44,400
31	Factory overhead	X

Factory Overhead
Aug. 1 31	Costs incurred	94,200	Aug. 1	Balance	12,400
			31	Applied	X

If the balance of Work in Process on August 31 is $203,400, 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.$185,900

b.$12,400

c.$94,200

d.$13,320