Selected accounts with amounts omitted are as follows Work in Process Aug. 1 Balance 276,370 Aug. 31 Goods finished 147,420 31 Direct materials 31 Direct labor 31 Factory overhead 34,900 Factory Overhead Aug. 1-31 Costs incurred 97,930Aug. 1 Balance 31 Applied 13,900 (30% of direct labor cost) If the balance of Work in Process on August 31 is $191,170, what was the amount debited to Work in Process for direct materials in August? a. $120,100 b. $355,020 C. $16,850 d. $502,440