Selected accounts with amounts omitted are as follows: Work in Process 279,940 Aug. 31 Goods finished 142,440 Aug. 1 31 31 31 Balance Direct materials Direct labor Factory overhead 35,500 Aug. 1-31 Costs incurred Factory Overhead 96,630 Aug. 1 Balance 31 Applied (30% of direct labor cost) 14,360 If the balance of Work in Process on August 31 is $197,110, what was the amount debited to Work In Process for direct materials in August? a. $118,330 b. $512,550 c. $370,110 d. $13.460