Selected accounts with amounts omitted are as follows: Work in Process Aug. 1 Balance 266,160 Aug. 31 Goods finished 159,400 31 Direct materials X 31 Direct labor 33,600 31 Factory overhead X Factory Overhead Aug. 1 31 Costs incurred 98,950 Aug. 1 Balance 15,440 31 Applied (30% of direct labor cost) X If the balance of Work in Process on August 31 is $205,730, what was the amount debited to Work in Process for direct materials in August?

a.$55,290

b.$346,090

c.$505,490

d.$94,030