Selected accounts with some amounts omitted are as follows:

Work in Process
Aug. 1	Balance	262,410	Aug. 31	Goods finished	125,520
31	Direct materials	X
31	Direct labor	36,600
31	Factory overhead	X

Factory Overhead
Aug. 1 31	Costs incurred	91,150	Aug. 1	Balance	12,940
			31	Applied
				(30% of direct labor cost)	X

If the balance of Work in Process on August 31 is $201,670, what was the amount debited to Work in Process for direct materials in August?

a.$97,340

b.$17,200

c.$500,680

d.$375,160