Selected accounts with some amounts omitted are as follows Work in Process Aug. 1 Balance 270,300 Aug. 31 Goods finished 31 Direct materials X 31 Direct labor 46,500 31 Factory overhead X 196,900 Factory Overhead Aug. 1-31 Costs incurred 120,000 Aug. 1 Balance 12,000 31 Applied X If the balance of Work in Process on August 31 is $192,500, 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. $12,000 Ob. $13,950 Oc. $196,900 Od. $120,000