Selected accounts with amounts omitted are as follows Work in Process 253,460 Aug. 31 Goods finished Balance Aug. 1 135,060 Direct materials 31 X Direct labor 31 36,900 31 Factory overhead X Factory Overhead 99,830 Aug. 1 Balance Aug. 1 31 Costs incurred 15,250 31 Applied (30% of direct labor cost) X If the balance of Work in Process on August 31 is $219,490, what was the amount debited to Work in Process for direct materials in August? a. $374,790 b. $70,870 c. $509,850 d. $53,120