Selected accounts with amounts omitted are as follows:

Work in Process
Aug. 1	Balance	252,000	Aug. 31	Goods finished	161,970
31	Direct materials	X
31	Direct labor	37,500
31	Factory overhead	X

Factory Overhead
Aug. 1 31	Costs incurred	104,420	Aug. 1	Balance	14,370
			31	Applied
				(30% of direct labor cost)	X

If the balance of Work in Process on August 31 is $190,810, what was the amount debited to Work in Process for direct materials in August?

a.$52,030

b.$318,340

c.$98,690

d.$480,310