1. Selected accounts with amounts omitted are as follows

   Work in Process
   Aug. 1	Balance	271,630	Aug. 31	Goods finished	167,660
   31	Direct materials	X
   31	Direct labor	35,600
   31	Factory overhead	X

   Factory Overhead
   Aug. 1 31	Costs incurred	95,980	Aug. 1	Balance	15,180
   			31	Applied
   				(30% of direct labor cost)	X

   If the balance of Work in Process on August 31 is $219,140, what was the amount debited to Work in Process for direct materials in August?

   a.$526,370

   b.$88,090

   c.$358,710

   d.$68,890