Selected accounts with amounts omitted are as follows Work in Process Aug. 1 Balance 276,460 Aug. 31 Goods finished 154,480 31 Direct materials X 31 Direct labor 34,200 31 Factory overhead X Factory Overhead Aug. 1 31 Costs incurred 94,690 Aug. 1 Balance 15,600 31 Applied (30% of direct labor cost) X If the balance of Work in Process on August 31 is $199,190, what was the amount debited to Work in Process for direct materials in August?