If the balance Work in Process in October 31 is $192,400, what was the amount of factory overhead applied in October?

Selected accounts with some amounts omitted are as follows Work in Process 22,100 Oct. 31 Goods finished 92,000 Oct. 1 Balance 31 Direct materials 31 Direct labor 31 Factory overhead 196,400 Finished Goods Oct. 1 Balance 15,900 344,400 31 Goods finished If the balance of Work in Process on October 31 is $192,400, what was the amount of factory overhead applied in October? a. $196,400 eb. $226,300 c. $92,000 Od. $410,900 Work in Process 22,100 Oct. 31 Goods finished 92,000 196,400 Oct. 1 Balance 31 Direct materials 31 Direct labor 31 Factory overhead Finished Goods 15,900 344,400 Oct. 1 Balance 31 Goods finished