Selected accounts with some amounts omitted are as follows Work in Process 275,000 Aug. 31 Goods finished 1,030,000 Aug. 1 31 X Balance Direct materials Direct labor Factory overhead 450,000 31 Aug. 131 Costs incurred Factory Overhead 145,000 Aug. 1 31 15,000 Balance Applied If the balance of Work in Process at August 31 is $220,000, 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. $120,000 Ob. $10,000 Oc. $135,000 Od. $70,000