Work in Process Aug. 1 Balance 250,090 Aug. 31 Goods finished 179,610 31 Direct materials X 31 Direct labor 33,800 31 Factory overhead X Aug. 131 Costs incurred Factory Overhead 118,650 Aug. 1 Balance 31 Applied (30% of direct labor cost) 14,830 X If the balance of Work in Process on August 31 is $191,910, what was the amount debited to Work in Process for direct materials in August? Oa. $475,800 O b. $77,490 c. $91,980 O d. $296,190