Selected accounts with amounts omitted are as follows Work in Process Aug. 1 Balance 265,460 Aug. 31 Goods finished 157,830 31 Direct materials X 31 Direct labor 34,900 31 Factory overhead Factory Overhead Aug. 1-31 Costs incurred 98,380 Aug. 1 Balance 31 Applied (30% of direct labor cost) 13,950 X If the balance of Work in Process on August 31 is $192,020, what was the amount debited to Work in Process for direct materials in August? > Oa. $492,380 4 Ob. $39,020 Oc. $108,340 Od. $334,550