Selected accounts with amounts omitted are as follows: Work in Process 279,940 Aug. 31 Aug. 1 Balance Goods finished 142,440 Direct materials 31 35,500 31 Direct labor 31 Factory overhead Factory Overhead 96,630 Aug. 1 Balance Aug. 1-31 Costs incurred 14,360 31 Applied (30% of direct labor cost) 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 Ob. $512,550 OC $370,110 d. $13,460