Selected accounts with some amounts omitted are as follows Work in Process Aug. 1 Balance 271,800 Goods Aug. 31 finished 134,100 Direct X 31 materials 44,900 Direct labor 31 Factory overhead 31 Factory Overhead Aug. Aug. 1 Costs - 31 incurred 102,000 Balance 13,500 Applied 31 X If the balance of Work in Process on August 31 is $214,000, 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. $13,470 b. $13,500 c. $134,100 od. $102,000