Selected accounts with some debits and credits omitted are presented as follows: Work in Process Aug. 01 Balance $261,320 Aug.31 Goods finished $130,450 Aug. 31 Direct materials X Aug. 31 Direct labor $42,500 Aug.31 Factory overhead X Factory Overhead Aug.01-31 Costs incurred $100,340 Aug.01 Balance $14,690 Aug.31 Applied (30% of direct labor cost) X If the balance of Work in Process at August 31 is $213,190, 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.