I got $57,600 - is that correct?

Selected accounts with amounts omitted are as follows Work in Process Balance Goods finished 163,170 Aug. 1 31 266,210 Aug. 31 Direct materials 31 Direct labor 37,500 31 Factory overhead X Factory Overhead Aug. 1-31 Costs incurred 94,530 Aug. 1 Balance 13,160 31 Applied (30% of direct labor cost) If the balance of Work in Process on August 31 is $209,390, what was the amount debited to Work in Process for direct materials in August? a. $94,320 b. $513,100 c. $57,600 d. $349,930