Selected accounts with some amounts omitted are as follows Work in Process 263,200 | Aug. 31 Goods finished 158,900 Aug. 1 31 31 31 Balance Direct materials Direct labor Factory overhead 43,000 Factory Overhead Aug. 1 - 31 Costs incurred 115,900 Aug. 1 Balance 12,400 31 Applied If the balance of Work in Process on August 31 is $213,700, 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. $158,900 Ob. $12,400 Oc. $12,900 d. $115,900