Selected accounts with amounts omitted are as follows: Work in Process Aug. 1 Balance 251,340 Aug. 31 Goods finished 153,790 31 Direct materials 31 Direct labor 36,700 31 Factory overhead Factory Overhead Aug. 1-31 Costs incurred 108,910 Aug. 1 31 Balance Applied (30% of direct labor cost) 13,910 If the balance of Work in Process on August 31 is $195,140, what was the amount debited to Work in Process for direct materials in August? Oa. $329,390 Ob. $92,900 Oc. $483,180 Od. $49,880