Work in Process

Selected accounts with amounts omitted are as follows:

Date Transaction Debit amount Date Transaction Credit amount

Aug. $1$ Balance $254,260$ Aug. $31$ Goods finished $149,390$

$31$ Direct materials X

$31$ Direct labor $34,700$

$31$ Factory overhead X

Factory Overhead

Date Transaction Debit amount Date Transaction Credit amount

Aug. $131$ Costs incurred $91,320$ Aug. $1$ Balance $14,540$

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

If the balance of Work in Process on August $31$ is $$209,600,$ what was the amount debited to Work in Process for direct materials in August?

a$.$ $$498,560$

b$.$ $$79,360$

c$.$ $$349,170$

d$.$ $$59,620$