Selected accounts with amounts omitted are as follows Work in Process Aug. 1 Balance 261,870 Aug. 31 Goods finished183,790 31 Direct materialsX 31 Direct labor 36,100 31 Factory overhead Factory Overhead Aug. 1-31Costs incurred117,810 Aug. 1 Balance 14,460 31Applied (30% of direct labor cost)X s If the balance of Work in Process on August 31 is $211,280, what was the amount debited to Work in Process for direct materials in August? a.$86,270 b.$325,460 c. $86,690 d.$509,250 Department G had 2,280 units 25% completed at the beginning of the period, 12,700 units were completed during the period, 1,900 units were 20% completed at the end of the period, and the following manufacturing costs debited to the departmental work in process account during the period: Work in process, beginning of period $27,800 Costs added during period Direct materials (12,320 units at $8) 98,560 Direct labor BS, 200 Factory overhead 28,400 All direct materials are placed in process at the beginning of production and the first in, first-out method of inventory costing is used. The total cost of 2,280 units of beginning inventory which were completed during the period is (do not round wolt cost calculations) $27.000 $40,222 543.125 545.226