Selected accounts with amounts omitted are as follows Work in Process Aug. 1 Balance 265,680 Aug. 31 Goods finished 169,580 31 Direct materials X 31 Direct labor 33,800 31 Factory overhead Factory Overhead Aug. 1 31 Costs incurred 117,970 Aug. 1 Balance 31 Applied 15,610 (30% of direct labor cost) If the balance of Work in Process on August 31 is $209,490, what was the amount debited to Work in Process for direct materials in August? Oa. $339,390 Ob. $69,450 Oc. $89,990 Od. $508,970