Selected accounts with some amounts omitted are as follows Work in Process Aug. 1 Balance 271,500 Aug. 31 Goods finished 142,700 31 Direct materials 31 Direct labor 31 Factory overhead 43,600 Factory Overhead Aug. 1- 31 Costs incurred 97,200 Aug. 1 Balance 31 Applied 13,600 If the balance of Work in Process on August 31 is $214,300, 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? a. $97,200 b. $13,600 c. $13,080 Od. $142,700