Selected accounts with some amounts omitted are as follows Work in Process Aug....

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Accounting

Selected accounts with some amounts omitted are as follows
Work in Process
Aug. 1 Balance 275,000 Aug. 31 Goods finished 1,030,000
31 Direct materials X
31 Direct labor 450,000
31 Factory overhead X
Factory Overhead
Aug. 131 Costs incurred 145,000 Aug. 1 Balance 15,000
31 Applied X
If the balance of Work in Process at August 31 is $220,000, 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.$120,000
b.$135,000
c.$10,000
d.$70,000

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