Selected accounts with amounts omitted are as follows:

Work in Process

$\backslash$table$[[$Aug$.1,$Balance,$266,230,$Aug. $31,$Goods finished,$133\mathrm{.}400],[31,$Direct materials,$x,,,],[31,$Direct labor,$35,400,,,],[31,$Factory overhead,$x,,,]]$

Factory Overhead

$\backslash$table$[[$Aug$.1-31$ Costs incurred,$118,780,$Aug. $1,$Balance,$13,060],[31,$Applied $(30\%$ of$,,,],[,,$direct labor cost$),x,]]$

If the balance of Work in Process on August $31$ is $$192,710,$ what was the amount debited to Work in Process for direct materials in August?

a$.$ $$108,920$

b$.$ $$494,340$

c$.$ $$13,860$

d$.$ $$360,940$