16. MC.16-080 Selected accounts with amounts omitted are as follows Work in Process 275,000 Aug. 31 Aug. 1 Balance Goods finished 1,030,000 31 Direct materials 31 Direct labor 450,000 1 Factory overhead Aug. 1-31 Costs incurred 145,000 Aug. 1 Balance 1 Applied 15,000 (30% of direct labor cost) If the balance of Work in Process on August 31 is $220,000, what was the amount debited to Work in Process for direct materials in August? a. $525,000 b. $580,000 C. $170,000 d. $390,000