Selected accounts with amounts omitted are as follows Work in Process Aug. 1 Balance 271,090 Aug. 31 Goods finished 184,440 31 Direct materials x 31 Direct labor 37,000 31 Factory overhead Factory Overhead Aug. 1-31 Costs incurred 91,300 Aug. 1 Balance) 31 Applied 15,830 (30% of direct labor cost) If the balance of Work in Process on August 31 is $215,120, what was the amount debited to Work in Process for direct materials in August? Oa. $80,370 Ob. $338,770 Oc. $523,210 Od. $92,970