Selected accounts with some amounts omitted are as follows: Work in Process Aug. 1 Balance 275,870 Aug. 31 Goods finished 179,420 31 Direct materials X 31 Direct labor 35,200 31 Factory overhead X Factory Overhead Aug. 1-31 Costs incurred 115,150 Aug. 1 Balance 13,950 31 Applied (30% of direct labor cost) If the balance of Work in Process on August 31 is $206,460, what was the amount debited to Work in Process for direct materials in August? Oa. $64.250 Ob. $104,610 Oc. $338.110 Od. $517.530