Selected accounts with some amounts omitted are as follows Work in Process Aug. 1 Balance 273,400 Aug. 31 Goods finished 161,900 31 Direct materials X 31 Direct labor 47,000 31 Factory overhead X Factory Overhead Aug. 1-31 Costs incurred. 90,100 Aug. 1 Balance 12,200 31 Applied If the balance of Work in Process on August 31 is $197,800, what was the amount debited to Work in Process for factory overhead in August, assuming a factory overhead rate of 30% of dect labor costs? Oa. $14100 Ob. $161.900 Oc. $90.100 Od. $12.200