Selected accounts with amounts omitted are as follows: Work in Process Aug. 1 Balance 263,030 Aug. 31 31 Direct materials 31 Direct labor 34,800 31 Factory overhead Goods finished 154,770 Aug. 1-31 Costs incurred 14,120 Factory Overhead 93,190 Aug. 1 Balance 31 Applied (30% of direct labor cost) If the balance of Work in Process on August 31 is $198,130, what was the amount debited to Work in Process for direct materials in August? Oa. $495,960 Ob. $99,700 Oc. $44,630 Od. $341,190