Selected accounts with amounts omitted are as follows

Work in Process
Aug. 1	Balance	262,640	Aug. 31	Goods finished	153,280
31	Direct materials	X
31	Direct labor	34,900
31	Factory overhead	X

Factory Overhead
Aug. 1 31	Costs incurred	95,600	Aug. 1	Balance	15,510
			31	Applied
				(30% of direct labor cost)	X

If the balance of Work in Process on August 31 is $213,250, what was the amount debited to Work in Process for direct materials in August?

a.$510,790

b.$84,290

c.$357,510

d.$58,520