Selected accounts with amounts omitted are as follows Work in Process 253,800 Aug. 31 Goods finished 198,510 Aug. 1 31 Balance Direct materials Direct labor Factory overhead 31 33,800 X 31 Aug. 1- 31 Costs incurred 12,710 Factory Overhead 93,650 Aug. 1 Balance 31 Applied (30% of direct labor cost) If the balance of Work in Process on August 31 is $192,710, what was the amount debited to Work in Process for direct materials in August? Oa. $93,480 Ob. $480,310 Oc. $281,800 Od. $94,890