Selected accounts with amounts omitted are as follows Work in Process Aug. 1 Balance 254,630 Aug. 31 Goods finished 145,920 31 Direct materials 31 Direct labor 31 Factory overhead 34,600 Factory Overhead Aug. 1-31 Costs incurred 99,840 Aug. 1 Balance 31 Applied 15,980 (30% of direct labor cost) If the balance of Work in Process on August 31 is $199,600, what was the amount debited to Work in Process for direct materials in August? a-$45,910 Ob. $89,630 Oc. $488,830 Od. $342,910