Selected accounts with amounts omitted are as follows Aug. 1 Balance 258,220 Aug. 31 Goods finished 170,670 31 Direct materials 31 Direct labor 31 Factory overhead 34,700 Factory Overhead Aug. 1-31 Costs incurred 90,360 Aug. 1 Balance 31 Applied 14,380 (30% of direct labor cost) of Work in Process on August 31 is $211,180, what was the amount debited to Work in Process for direct materials in August? If the balance a. $78,520 b. $504,100 c. $333,430 d. $81,740