Selected accounts with amounts omitted are as follows:

$\backslash$table$[[$Work in Process$],[$Aug$.1,$Balance,$251,440,$Aug. $31,$Goods finished,$188,760],[31,$Direct materials,$x,,,],[31,$Direct labor,$33,600,,,],[31,$Factory overhead,$x,,,]]$

Factory Overhead

$\backslash$table$[[$Aug$.1-31$ Costs incurred,$94,930,$Aug. $1,$Balance,$15,480],[31,,$Applied $(30\%$ of$,,],[,,$direct labor cost$),x,]]$

If the balance of Work in Process on August $31$ is $$212,330,$ what was the amount debited to Work in Process for direct materials in August?

a$.$ $$72,710$

b$.$ $$308,610$

c$.$ $$497,370$

d$.$ $$105,970$