Question Content Area

Selected accounts with some amounts omitted are as follows

Work in Process
Oct. 1	Balance	23,000	Oct. 31	Finished goods	X
31	Direct materials	94,800
31	Direct labor	163,800
31	Factory overhead	X

Finished Goods
Oct. 1	Balance	15,300
31	Goods finished	320,300

If the balance of Work in Process on October 31 is $209,200, what was the amount of factory overhead applied in October?

a.$247,900

b.$163,800

c.$396,000

d.$94,800