Selected accounts with amounts omitted are as follows

Work in Process

Aug. $1$ Balance $254,080$ Aug. $31$ Goods finished $123,920$

$31$ Direct materials X

$31$ Direct labor $37,000$

$31$ Factory overhead X

Factory Overhead

Aug. $131$ Costs incurred $100,640$ Aug. $1$ Balance $14,070$

$31$ Applied

$(30\%$ of direct labor cost$)$ X

If the balance of Work in Process on August $31$ is $$213,100,$ what was the amount debited to Work in Process for direct materials in August?