Selected accounts with amounts omitted are as follows: Aug. 1 31 Work in Process 275,000 Aug. 31 Finished Goods 1,030,000 Balance Direct materials Direct labor Factory overhead 31 450,000 31 Factory Overhead Aug. 1-31 Costs incurred 145,000 Aug. 1 Balance 15,000 31 Applied (30% of direct X 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? Oa. $390,000 Ob. $580,000 Oc. $170,000 Od $525,000