Selected accounts with some amounts omitted are as follows

Work in Process
Aug. 1	Balance	257,600	Aug. 31	Goods finished	192,600
31	Direct materials	X
31	Direct labor	43,500
31	Factory overhead	X

Factory Overhead
Aug. 1 31	Costs incurred	103,600	Aug. 1	Balance	12,900
			31	Applied	X

If the balance of Work in Process on August 31 is $213,800, 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.$103,600

b.$192,600

c.$12,900

d.$13,050