Selected accounts with some amounts omitted are as follows Work in Process Aug. 1 Balance 259,900 Aug. 31 Goods finished 31 Direct materials 31 Direct labor 45,300 31 Factory overhead 136,000 Aug. 1-31 Costs incurred Factory Overhead 114,400 Aug. 1 Balance 31 Applied 12,600 If the balance of Work in Process on August 31 is $219,200, 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? Oa. $13,590 b. $114.400 OC. 512,600 d. $136.000