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

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?