Selected accounts with amounts omitted are as follows Work in Process Aug. 1 Balance 265,500 Aug. 31 Goods finished 146,560 31 Direct materials X 31 Direct labor 35,000 31 Factory overhead Factory Overhead Aug. 1 31 Costs incurred 118,960 Aug. 1 Balance 13,770 31 Applied (30% of direct labor cost) X If the balance of Work in Process on August 31 is $219,320, what was the amount debited to Work in Process for direct materials in August? Oa. $81,180 Ob. $373,260 c. $519,820 Od. $54,880