Selected accounts with amounts omitted are as follows Work in Process Aug. 1 Balance 256,560...

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Accounting

Selected accounts with amounts omitted are as follows Work in Process Aug. 1 Balance 256,560 Aug. 31 Goods finished 190,420 31 Direct materials X 31 Direct labor 35,700 31 Factory overhead X Factory Overhead Aug. 1 31 Costs incurred 118,530 Aug. 1 Balance 12,020 31 Applied (30% of direct labor cost) X If the balance of Work in Process on August 31 is $197,980, what was the amount debited to Work in Process for direct materials in August?

a.$94,280

b.$85,430

c.$490,240

d.$299,820

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