Selected accounts with some amounts omitted are as follows

Work in Process
Aug. 1	Balance	279,800	Aug. 31	Goods finished	144,100
31	Direct materials	X
31	Direct labor	46,900
31	Factory overhead	X

Factory Overhead
Aug. 1 31	Costs incurred	107,600	Aug. 1	Balance	14,600
			31	Applied	X

If the balance of Work in Process on August 31 is $219,600, 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.$14,600

b.$14,070

c.$144,100

d.$107,600