Selected accounts with some amounts omitted are as follows Oct. 1 31 31 31 Balance Direct materials Direct labor Factory overhead Work in Process 20,000 Oct. 31 Goods finished 96,700 201,000 Oct. 1 31 Balance Goods finished Finished Goods 52,000 360,000 If the balance of Work in Process at October 31 is $21,000, what was the amount of factory overhead applied in October