Selected accounts with amounts omitted are as follows Work in Process...

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Accounting

  1. Selected accounts with amounts omitted are as follows

    Work in Process
    Aug. 1 Balance 272,520 Aug. 31 Goods finished 164,440
    31 Direct materials X
    31 Direct labor 36,200
    31 Factory overhead X
    Factory Overhead
    Aug. 1 31 Costs incurred 92,290 Aug. 1 Balance 12,190
    31 Applied
    (30% of direct labor cost) X

    If the balance of Work in Process on August 31 is $203,410, what was the amount debited to Work in Process for direct materials in August?

    a.$48,270
    b.$105,310
    c.$512,130
    d.$347,690

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