No need to show work, I will upvote correct answer

Selected accounts with amounts omitted are as follows: Work in Process 271,600 Aug. 31 Goods finished Aug. 1 31 195,800 Balance Direct materials Direct labor Factory overhead 31 46,000 31 Factory Overhead Aug. 1- 31 Costs incurred 109,300 Aug. 1 Balance 12,100 31 Applied If the balance of Work in Process on August 31 is $192,000, 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? a. $109,300 b. $13,800 C. $195,800 Od. $12,100