Selected accounts with some debits and credits omitted are presented as follows: Work in Process Aug. 01 Balance $278,460 Aug.31 Goods finished $131,640 Aug. 31 Direct materials X Aug. 31 Direct labor $46,300 Aug.31 Factory overhead X Factory Overhead Aug.01-31 Costs incurred $118,770 Aug.01 Balance $14,250 Aug.31 Applied (30% of direct labor cost) X If the balance of Work in Process at August 31 is $218,930, what was the amount debited to Work in Process for factory overhead in August, assuming a factory overhead rate of 30%? Select the correct answer. $13,890 $118,770 $131,640 $14,250