Wayne Enterprises calculated its predetermined overhead rate to be 130% of direct labor cost. During September, the company incurred $85,000 of factory labor costs, of which $80,000 is direct labor and $5,000 is indirect labor. Actual overhead incurred was $105,000. How much will Wayne debit to Work in Process Inventory to apply overhead in September? O $104,000 $136,500 O $110,500 O $105,000