Selected accounts with some amounts omitted are as follows Work in Process Aug. 1 Balance 263,000 Aug. 31 Goods finished 31 Direct materials 31 Direct labor 43,800 31 Factory overhead X 188,000 Factory Overhead Aug. 1- 31 Costs incurred 107,800 Aug. 1 Balance 16,000 31 Applied If the balance of Work in Process on August 31 is $217,700, 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. S107,800 Ob. $16,000 Oc. $13,140 Od. $188,000