Selected accounts with amounts omitted are as follows: Work in Process Aug. 1 Balance 258,320 Aug. 31 Goods finished 197,870 31 Direct materials X 31 Direct labor 33,900 31 Factory overhead Factory Overhead Aug. 1-31 Costs incurred 12,570 108,600 Aug. 1 Balance 31 Applied (30% of direct labor cost) If the balance of Work in Process on August 31 is $213,230, what was the amount debited to Work in Process for direct materials in August? Oa. $108,710 Ob. 578,990 Oc. $307,580 Od. SS05.450 Previous Next