Selected accounts with amounts omitted are as follows Work in Process Aug. 1 Balance 254,550 Aug. 31 Goods finished 178,900 31 Direct materials 31 Direct labor 31 Factory overhead 33,600 Factory Overhead Aug. 1-31 Costs incurred 101,940 Aug. 1 Balance 31 Applied 13,980 (30% of direct labor cost) If the balance of Work in Process on August 31 is $216,550, what was the amount debited to Work in Process for direct materials in August? a. $71,600 b. $97,220 c. $504,700 d.$325,800