Selected accounts with amounts omitted are as follows Goods finished 170,490 Aug. 1 Balance 31 Direct materials 31 Direct labor 31 Factory overhead Work in Process 276,300 Aug. 31 34,900 X 12,360 Factory Overhead Aug. 1-31 Costs incurred 105,220 Aug. 1 Balance 31 Applied (30% of direct labor cost) If the balance of Work in Process on August 31 is $196,960, what was the amount debited to work in Process for direct materials in August? a. $337,670 b. $508,160 c. $114,240 d. $45,780