Selected accounts with amounts omitted are as follows Aug. 1 Balance Work in Process 274,360 Aug. 31 Goods finished 176,530 31 Direct materials X 31 Direct labor 35,100 31 Factory overhead Factory Overhead Aug. 1-31 Costs incurred 112,130 Aug. 1 Balance 31 Applied 14,490 (30% of direct labor cost) If the balance of Work in Process on August 31 is $212,940, what was the amount debited to Work in Process for direct materials in August? Oa. $96.520 Ob. $522.400 Oc. $345,870 Od. $69,480