Selected accounts with amounts omitted are as follows

Work in Process
Aug. 1	Balance	265,220	Aug. 31	Goods finished	173,490
31	Direct materials	X
31	Direct labor	35,700
31	Factory overhead	X

Factory Overhead
Aug. 1 31	Costs incurred	91,160	Aug. 1	Balance	14,880
			31	Applied
				(30% of direct labor cost)	X

If the balance of Work in Process on August 31 is $191,880, what was the amount debited to Work in Process for direct materials in August?

a.$109,040

b.$492,800

c.$53,740

d.$319,310