(7) please help!

Selected accounts with amounts omitted are as follows Work in Process Aug. 1 Balance 268,370 Aug. 31 X Goods finished 195,380 31 Direct materials 31 Direct labor 33,600 31 Factory overhead Factory Overhead Aug. 1-31 Costs incurred 115,580 Aug. 1 Balance 14,130 31 Applied (30% of direct labor cost) X If the balance of Work in Process on August 31 is $191,170, what was the amount debited to Work in Process for direct materials in August