Selected accounts with some amounts omitted are as follows Work in Process Aug. 1 Balance 275,000 Aug. 31 Goods finished 1,030,000 31 Direct materials 31 Direct labor 31 Factory overhead 450,000 Factory Overhead 15,000 145,000 Aug. 1 Balance 31 Applied Aug. 1-31 Costs incurred 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? a. $10,000 b. $135,000 c. $120,000 d. $70,000