Selected accounts with some amounts omitted are as follows Work in Process Aug. 1 Balance 276,700 Aug. 31 Goods finished 124,000 31 Direct materials 31 Direct labor 31 Factory overhead 44,400 Factory Overhead Aug. 1- 31 Costs incurred 108,000 Aug. 1 Balance 15,300 31 Applied If the balance of Work in Process on August 31 is $195,500, 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? Oa. $124,000 Ob. $13,320 Oc. $15,300 Od. $108,000