Selected accounts with amounts omitted are as follows Work in Process Aug. 1 Balance 272,000 Aug. 31 31 Direct materials 31 Direct labor 35,800 31 Factory overhead Goods finished 165,070 X Aug. 1-31 Costs incurred 14,570 Factory Overhead 114,100 Aug. 1 Balance 31 Applied (30% of direct labor cost) X If the balance of Work in Process on August 31 is $191,770, what was the amount debited to Work in Process for direct materials in August? Ca. $116,030 b. $334,500 C. $499,570 d. $38,300