Selected accounts with some debits and credits omitted are presented as follows:
Work in Process
Aug. 01 Balance $262,810 Aug.31 Goods finished $166,610
Aug. 31 Direct materials X
Aug. 31 Direct labor $42,600
Aug.31 Factory overhead X

Factory Overhead
Aug.01-31 Costs incurred $106,290 Aug.01 Balance $14,780
Aug.31 Applied
(30% of direct labor cost) X

If the balance of Work in Process at August 31 is $215,160, what was the amount debited to Work in Process for factory overhead in August, assuming a factory overhead rate of 30%?

Select the correct answer.
$106,290
$12,780
$14,780
$166,610