1. Selected accounts with amounts omitted are as follows

   Work in Process
   Aug. 1	Balance	269,840	Aug. 31	Goods finished	171,090
   31	Direct materials	X
   31	Direct labor	33,500
   31	Factory overhead	X

   Factory Overhead
   Aug. 1 31	Costs incurred	104,030	Aug. 1	Balance	13,060
   			31	Applied
   				(30% of direct labor cost)	X

   If the balance of Work in Process on August 31 is $208,330, what was the amount debited to Work in Process for direct materials in August?

   a.$66,030

   b.$340,580

   c.$511,670

   d.$95,010