The Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $17,254 Direct labor 25,315 Factory overhead 30,834 Work in process inventory, March 1 24,086 Work in process inventory, March 31 19,317 Finished goods inventory, March 1 20,341 Finished goods inventory, March 31 24,758 a. Determine the cost of goods manufactured. SA b. Determine the cost of goods sold. Selected accounts with some amounts omitted are as follows Work in Process Aug. 1 Balance 268,200 Aug. 31 Goods finished 125,000 31 Direct materials X 31 Direct labor 45,700 31 Factory overhead x Factory Overhead Aug. 1-31 Costs incurred 97,800 Aug. 1 Balance 31 Applied 13,800 If the balance of Work in Process on August 31 is $212,700, 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? a. $125,000 b. $97,800. c. $13,710 d. $13,800