Selected accounts with amounts omitted are as follows: Work in Process 184,670 Aug. 1 Balance 251,240 Aug. 31 Goods finished 31 Direct materials 31 Direct labor 31 Factory overheacd 32,700 Factory Overhead Aug. 1-31 Costs incurred 107,290 Aug. 1 Balance 31 Applied 12,240 (30% of direct labor cost) If the balance of Work in Process on August 31 is $196,530, what was the amount debited to Work in Process for direct materials in August? a. $87,410 b. $295,800 C. $480,470 d. $87,450