Calculator Selected accounts with amounts omitted are as follows Work in Process Aug. 1 Balance 261,630 Aug. 31 Goods finished 192,200 31 Direct materials 31 Direct labor 31 Factory overhead 34,900 Factory Overhead Aug. 1-31 Costs incurred 95,550 Aug. 1 Balance 31 Applied 13,080 (30% of direct labor cost) KIf the balance of Work in Process on August 31 is $190,370, what was the amount debited to Work in Process for direct materials in August? a. $294,700 b. $75,570 c. $106,160 d. $486,900