Selected accounts with amounts omitted are as follows

Work in Process
Aug. 1	Balance	277,130	Aug. 31	Goods finished	164,240
31	Direct materials	X
31	Direct labor	32,600
31	Factory overhead	X

Factory Overhead
Aug. 1 31	Costs incurred	119,820	Aug. 1	Balance	15,330
			31	Applied
				(30% of direct labor cost)	X

If the balance of Work in Process on August 31 is $191,550, what was the amount debited to Work in Process for direct materials in August?

a. $118,180

b. $337,040

c. $501,280

d. $36,280