Selected accounts with some amounts omitted are as follows Work in Process Balance 266,600 Aug. 31 Goods finished 120,400 Aug. 1 Direct materials 31 X Direct labor 42,500 31 Factory overhead 31 X Factory Overhead 113,800 Aug. 1 Balance Aug. 1 31 Costs incurred 12,400 31 Applied If the balance of Work in Process at August 31 is $197,200, 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? $12,400 $120,400 $12,750 $113,800 The Atlantic Company sells a product with a break-even point of 5,448 sales units. The variable cost is $96 per unit, and fixed costs are $174,336. Determine the unit sales price. Round answer to nearest whole number. Determine the break-even points in sales units if the company desires a target profit of $41,248. Round answer to the nearest whole number. units If a business had sales of $3,862,000 and a margin of safety of 20%, the break-even point was O$3,089,600 O$4,634,400 O$772,400 O$6,951,600