Selected accounts with some amounts omitted are as follows: Work in Process Aug. 1 Balance 263,680 Aug. 31 Goods finished 136,720 31 Direct materials X 31 Direct labor 34,000 31 Factory overhead X Factory Overhead Aug. 131 Costs incurred 98,310 Aug. 1 Balance 31 Applied (30% of direct labor cost) 12,120 X If the balance of Work in Process on August 31 is $203,540, what was the amount debited to Work in Process for direct materials in August? a. $364,500 b. $501,220 c. $94,140 d. $32,380