Selected accounts with amounts omitted are as follows

Work in Process
Aug. 1	Balance	265,820	Aug. 31	Goods finished	198,240
31	Direct materials	X
31	Direct labor	34,700
31	Factory overhead	X

Factory Overhead
Aug. 1 31	Costs incurred	91,190	Aug. 1	Balance	14,150
			31	Applied
				(30% of direct labor cost)	X

If the balance of Work in Process on August 31 is $198,570, what was the amount debited to Work in Process for direct materials in August?

a.$85,880

b.$300,850

c.$101,950

d.$499,090