Selected accounts with some amounts omitted are as follows: Aug. 1 31 Goods finished 168,630 Balance Direct materials Direct labor Factory overhead Work in Process 258,380 Aug. 31 35,000 31 31 Aug. 1-31 Costs incurred Factory Overhead 113,260 Aug. 1 Balance 31 Applied 0% of direct labor cost) 13,290 If the balance of Work in Process on August 31 is $219,150, what was the amount debited to Work In Process for direct materials in August a. $345.900 Ob. $83.900 c. $74,230 Od: $512530