Selected accounts with amounts omitted are as follows

Work in Process
Aug. 1	Balance	269,640	Aug. 31	Goods finished	198,620
31	Direct materials	X
31	Direct labor	35,000
31	Factory overhead	X

Factory Overhead
Aug. 1 31	Costs incurred	109,110	Aug. 1	Balance	12,690
			31	Applied
				(30% of direct labor cost)	X

If the balance of Work in Process on August 31 is $190,440, what was the amount debited to Work in Process for direct materials in August?

a.$296,460

b.$73,920

c.$114,200

d.$495,080