Selected accounts with some amounts omitted are as follows:

Work in Process
Aug. 1	Balance	257,600	Aug. 31	Goods finished	185,650
31	Direct materials	X
31	Direct labor	35,100
31	Factory overhead	X

Factory Overhead
Aug. 1 31	Costs incurred	108,420	Aug. 1	Balance	14,590
			31	Applied
				(30% of direct labor cost)	X

If the balance of Work in Process on August 31 is $202,700, what was the amount debited to Work in Process for direct materials in August?

a.$85,120

b.$90,000

c.$495,400

d.$309,750