Selected accounts with amounts omitted are as follows

Work in Process
Aug. 1	Balance	260,840	Aug. 31	Goods finished	135,080
31	Direct materials	X
31	Direct labor	36,300
31	Factory overhead	X

Factory Overhead
Aug. 1 31	Costs incurred	100,690	Aug. 1	Balance	15,520
			31	Applied
				(30% of direct labor cost)	X

If the balance of Work in Process on August 31 is $218,940, what was the amount debited to Work in Process for direct materials in August?

a.$78,200

b.$381,000

c.$45,990

d.$516,080