Selected accounts with amounts omitted are as follows Aug Goods finished 1,030,000 1 Balance 31 Direct materials 31 Direct labor 31 Factory overhead Work in Process 275,000 Aug. 31 X 450,000 ? Aug, 1-31 Costs incurred Factory Overhead 145,000 Aug 1 Balance 31 Applied (30% of direct labor cost) 15,000 If the balance of Work in Process on August 31 is $220,000, what was the amount debited to work in Process for direct materials in August? Oa. 5525,000 Ob. $170,000 OC. 5580,000 Od 5390,000