Selected accounts with amounts omitted are as follows:

Work in Process
Aug. 1	Balance	273,610	Aug. 31	Goods finished	166,930
31	Direct materials	X
31	Direct labor	34,900
31	Factory overhead	X

Factory Overhead
Aug. 1 31	Costs incurred	110,390	Aug. 1	Balance	13,910
			31	Applied
				(30% of direct labor cost)	X

If the balance of Work in Process on August 31 is $210,460, what was the amount debited to Work in Process for direct materials in August?

a.$352,040

b.$518,970

c.$58,410

d.$98,050