Selected accounts with some amounts omitted are as follows

Work in Process
Aug. 1	Balance	275,000	Aug. 31	Goods finished	1,030,000
31	Direct materials	X
31	Direct labor	450,000
31	Factory overhead	X

Factory Overhead
Aug. 131	Costs incurred	145,000	Aug. 1	Balance	15,000
			31	Applied	X

If the balance of Work in Process at 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.$120,000

b.$135,000

c.$10,000

d.$70,000