Work in Process
Aug. 1	Balance	267,800	Aug. 31	Goods finished	131,400
31	Direct materials	X
31	Direct labor	45,700
31	Factory overhead	X

Factory Overhead
Aug. 1 31	Costs incurred	114,800	Aug. 1	Balance	12,700
			31	Applied	X

If the balance of Work in Process on August 31 is $210,300, 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.$114,800

b.$13,710

c.$131,400

d.$12,700