Selected accounts with amounts omitted are as follows:

Work in Process

Date Transaction Debit amount Date Transaction Credit amount

Aug. $1$ Balance $252,230$ Aug. $31$ Goods finished $145,160$

$31$ Direct materials X

$31$ Direct labor $33,700$

$31$ Factory overhead X

Factory Overhead

Date Transaction Debit amount Date Transaction Credit amount

Aug. $131$ Costs incurred $106,850$ Aug. $1$ Balance $15,680$

$31$ Applied $(30\%$ of direct labor cost$)$ X

If the balance of Work in Process on August $31$ is $$190,700,$ what was the amount debited to Work in Process for direct materials in August?