Selected accounts with amounts omitted are as follows Work in Process Aug. 1 Balance 277,270 Aug. 31 31 Direct materials 31 Direct labor 34,200 31 Factory overhead Goods finished 177,020 X Factory Overhead 12,490 Aug. 1 - 31 Costs incurred 90,870 Aug, 1 Balance 31 Applied (30% of direct labor cost) If the balance of Work in Process on August 31 is $217,440, what was the amount debited to Work in Process for direct materials in August? Oa. $94,030 Ob. $351,890 Oc. $72,730 Od. $528,910