Selected accounts with some amounts omitted are as follows

Work in Process
Aug. 1	Balance	271,500	Aug. 31	Goods finished	179,600
31	Direct materials	X
31	Direct labor	46,700
31	Factory overhead	X

Factory Overhead
Aug. 1 31	Costs incurred	117,800	Aug. 1	Balance	16,000
			31	Applied	X

If the balance of Work in Process at August 31 is $214,400, 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?

$117,800

$16,000

$14,010

$179,600