Selected accounts with some amounts omitted are as follows: Work in Process Aug. 11 Balance 252,810 Aug. 31 Goods finished 139,080. 31 Direct materials X 31 Direct labor 33,000 31 Factory overhead Factory Overhead Aug. 1-31 Costs incurred. 108,660 Aug. 1 Balance. 14,280 31 Applied (30% of direct labor cost) If the balance of Work in Process on August 31 is $210,790, what was the amount debited to Work in Process for direct materials in August? Ca. $54,160 b. $496,600 Oc. $75,020 Od. $357,520