Selected accounts with amounts omitted are as follows Work in Process 261,310 Aug. 31 Goods finished 127,970 Aug. 1 31 Balance Direct materials Direct labor Factory overhead 37,100 31 31 Aug. 1-31 Costs incurred 13,040 Factory Overhead 107,240 Aug, 1 Balance 31 Applied (30% of direct labor cost) If the balance of Work in Process on August 31 is $201,610, what was the amount debited to Work in Process for direct materials in August? a $500,020 b. $20,040 C. $96,800 d. $372,050