Selected accounts with amounts omitted are as follows

Work in Process
Aug. 1	Balance	271,570	Aug. 31	Goods finished	174,310
31	Direct materials	X
31	Direct labor	34,700
31	Factory overhead	X

Factory Overhead
Aug. 1 31	Costs incurred	101,980	Aug. 1	Balance	13,830
			31	Applied
				(30% of direct labor cost)	X

If the balance of Work in Process on August 31 is $208,930, what was the amount debited to Work in Process for direct materials in August?