Selected accounts with some amounts omitted are as follows Oct. 1 Balance Work in Process 40,000 Oct. 31 Goods finished 31 Direct materials 96,800 31 Direct labor 151,000 31 Factory overhead X Finished Goods Oct. Balance 22,000 31 Goods finished 340,000 If the balance of Work in Process on October 31 is $20,000, what was the amount of factory overhead applied in October? $72,200 $20,000 $74,200 $22,000