Selected accounts with amounts omitted are as follows: Work in Process Aug. 1 Balance 31 Direct materials 254,300 Aug. 31 X Goods finished 162,870 31 Direct labor 35,200 31 Factory overhead Factory Overhead Aug. 1-31 Costs incurred 90,030 Aug. 1 Balance 15,530 31 Applied (30% of direct labor cost) If the balance of Work in Process on August 31 is $218,330, what was the amount debited to Work in Process for direct materials in August?