Selected accounts with some amounts omitted are as follows Work in Process 277,500 Aug. 31 Aug. 1 Balance Goods finished 163,700 31 Direct materials 31 Direct labor 45,000 31 Factory overhead X Factory Overhead Aug. 1-31 Costs incurred 103,600 Aug. 1 Balance 12,600 31 Applied X If the balance of Work in Process at August 31 is $205,900, 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? O$163,700 O$103,600 O$12,600 O$13,500