If the balance of Work in Process at October 31 is $191,990, what was the amount of factory overhead applied in October?

Selected accounts with some debits and credits omitted are presented as follows Work in Process Goods finished Balance $256,640 Oct.31 $195,010 Oct.01 Oct.31 Oct.31 Direct materials Direct labor Factory overhead $57,300 Oct.31 Factory Overhead Oct.01-31 Costs incurred $101,700 Oct.01 Oct.31 Balance Applied (30% of direct labor cost) $14,590 If the balance of Work in Process at October 31 is $191,990, what was the amount of factory overhead applied in October? Select the correct answer $57,300 $505,930 $17,190 $136,120