Selected accounts with some debits and credits omitted are presented as follows:

Work in Process
Aug.01	Balance	$251,430	Aug.31	Goods finished	$153,280
Aug.31	Direct materials	X
Aug.31	Direct labor	$33,800
Aug.31	Factory overhead	X

Factory Overhead
Aug.01-31	Costs incurred	$111,050	Aug.01	Balance	$14,260
			Aug.31	Applied
				(30% of direct labor cost)	X

If the balance of Work in Process at August 31 is $206,500, what was the amount debited to Work in Process for direct materials in August?

Select the correct answer.

$64,410

$338,450

$491,730

$78,730