Work in Process
Aug. 1	Balance	269,900	Aug. 31	Goods finished	136,600
31	Direct materials	X
31	Direct labor	44,000
31	Factory overhead	X

Factory Overhead
Aug. 1 – 31	Costs incurred	99,500	Aug. 1	Balance	15,800
			31	Applied	X

If the balance of Work in Process on August 31 is $202,000, 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?