Selected accounts with amounts omitted are as follows Work in Process Aug. 1 Balance 275,000 Aug. 31 Goods finished 1,030,000 31 Direct materials x 31 Direct labor 31 Factory overhead 450,000 X Factory Overhead i Aug. 1-31 Costs incurred i 145,000 Aug. 1 31 Balance Applied 15,000 (30% of direct labor cost) x If the balance of Work in Process on August 31 is $220,000, what was the amount debited to Work in Process for direct materials in August? a. 5390,000 b. $525,000 Oc. $170,000 Od. $580,000