Goods finished Selected accounts with amounts omitted are as follows Work in Process Aug

Goods finished Selected accounts with amounts omitted are as follows Work in Process Aug. 1 Balance 254,820 Aug. 31 Direct materials X 31 Direct labor 35,300 31 Factory overhead X 136,870 31 Aug. 1-31 Costs incurred 14,560 Factory Overhead 91,330 Aug. 1 Balance 31 Applied (30% of direct labor cost) If the balance of Work in Process on August 31 is $194,310, what was the amount debited to Work in Process for direct materials in August? Oa. $484,430 Ob. $95,810 Oc. $30,470 Od. $347,560