Selected accounts with some amounts omitted are as follows Work in Process Aug. 1 Balance 262,700 Aug. 31 Goods finished 198,500 31 Direct materials X 31 Direct labor 43,900 31 Factory overhead X Factory Overhead Aug. 1 31 Costs incurred 105,500 Aug. 1 Balance 13,600 31 Applied X If the balance of Work in Process on August 31 is $219,500, 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.$105,500

b.$13,600

c.$198,500

d.$13,170