Selected accounts with amounts omitted are as follows

Work in Process
Aug. 1	Balance	260,230	Aug. 31	Goods finished	133,500
31	Direct materials	X
31	Direct labor	35,000
31	Factory overhead	X

Factory Overhead
Aug. 1 31	Costs incurred	110,730	Aug. 1	Balance	12,710
			31	Applied
				(30% of direct labor cost)	X

If the balance of Work in Process on August 31 is $213,640, what was the amount debited to Work in Process for direct materials in August?

a.$375,370

b.$81,590

c.$41,410

d.$508,870