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. 1—31 costs incurred 145,000 aug. 1 balance 15,000 31 applied x if the balance of work in process on 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. $70,000