Selected accounts with amounts omitted are as follows Work in Process Aug. 1 Balance 255,280 Aug. 31 Goods finished 131,060 31 Direct materials X 31 Direct labor 33,400 31 Factory overhead Factory Overhead Aug. 1 31 Costs incurred 94,420 Aug. 1 Balance 31 Applied 14,340 (30% of direct labor cost) If the balance of Work in Process on August 31 is $205,400, what was the amount debited to Work in Process for direct materials in August? a. $363,020 b. $83,280 c. $494,080 Od. $37,760