Selected accounts with some amounts omitted are as follows:

Work in Process

Date Transaction Debit amount Date Transaction Credit amount

Aug. $1$ Balance $279,100$ Aug. $31$ Goods finished $190,700$

$31$ Direct materials X

$31$ Direct labor $47,400$

$31$ Factory overhead X

Factory Overhead

Date Transaction Debit amount Date Transaction Credit amount

Aug. $131$ Costs incurred $113,000$ Aug. $1$ Balance $12,100$

$31$ Applied X

If the balance of Work in Process on August $31$ is $$196,400,$ 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$.$ $$190,700$

b$.$ $$12,100$

c$.$ $$113,000$

d$.$ $$14,220$