the balance of Work in Process on August 31 is $214,200, what was the amount debited to Work in Process for factory overhead in August, assuming factory overhead rate of 30% of direct labor costs?

Selected accounts with amounts omitted are as follows: Work in Process Aug. 1 Balance 265,900 Aug. 31 Goods finished 31 Direct materials X 31 Direct labor 45,800 31 Factory overhead 126,300 Factory Overhead Aug. 1-31 Costs incurred 119,000 Aug. 1 Balance 12,300 31 Applied X If the balance of Work in Process on August 31 is $214,200, 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. $12,300 Ob. $126,300 Oc: $13,740 Od. $119,000