Selected accounts with some debits and credits omitted are presented as follows: Work in Process Aug. 1 Balance $275,000 31 Direct materials X 31 Direct labor 450,000 31 Factory Overhead X Aug 31 Goods finished $1,030,000 Factory Overhead Aug 1-31 Cost 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. $70,000
d. $10,000