If the balance of Work in Process on August 31 is $215,160, what was the amount debited to Work in Process for direct materials in August?

$89,930

$520,250

$399,120

$20,100

Work in Process Aug. 1 Balance 268,090 Aug. 31 Goods finished 121,130 31 Direct materials 31 Direct labor 31 Factory overhead 37,000 Factory Overhead Aug. 1- 31 Costs incurred 106,150 Aug. 1 Balance 31 Applied 12,080 (30% of direct labor cost)