Selected accounts with amounts omitted are as follows

Work in Process
Aug. 1	Balance	273,260	Aug. 31	Goods finished	142,710
31	Direct materials	X
31	Direct labor	34,100
31	Factory overhead	X

Factory Overhead
Aug. 1 31	Costs incurred	98,240	Aug. 1	Balance	12,770
			31	Applied
				(30% of direct labor cost)	X

If the balance of Work in Process on August 31 is $214,420, what was the amount debited to Work in Process for direct materials in August?

a.$379,070

b.$92,940

c.$521,780

d.$39,540