The following information is taken from the financial records of Gunner Manufacturing: Cost of materials used Direct labor costs Factory overhead Work in process, beginning Work in process, ending $45,000 48,000 39,000 18,000 28,000 What is the cost of goods manufactured? Oa. $132,000 Ob. $142,000 Oc. $178,000 Od. $122.000 Selected accounts with some amounts omitted are as follows Goods finished 146,100 Aug. 1 31 31 Balance Direct materials Direct labor Factory overhead Work in Process 265,800 Aug. 31 43,700 31 Factory Overhead Aug. 1-31 Costs incurred 96,300 Aug. 1 Balance 13,900 31 Applied X If the balance of Work in Process on August 31 is $219,700, 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. $146.100 Ob. $13,900 Oc. $13,110 Od. $96,300