Selected accounts with some amounts omitted are as follows Work in Process 254,200 Aug. 31 Goods finished 137,900 Aug. 1 31 31 31 Balance Direct materials Direct labor Factory overhead 42,800 Factory Overhead Aug. 1-31 Costs incurred 106,100 Aug. 1 Balance 16,000 31 Applied If the balance of Work in Process on August 31 is $197,400, 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. $106,100 b. $137,900 c. $12,840 d. $16,000