Selected T accounts with some debits and credits omitted are presented as follows: Work in Process Aug. 1 Balance 275,000 Aug. 31 Goods finished 1,230,000 31 Direct materials X 31 Direct labor 350,000 31 Factory overhead X Factory Overhead Aug. 1-31 Costs incurred 90,000 Aug. 1 Balance 15,000 31 Applied (30% of direct labor cost) X If the balance of Work in Process at August 31 is $200,000, what was the amount debited to Work in Process for direct materials in August?

$700,000

$805,000

$605,000

$300,000