Selected accounts with some amounts omitted are as follows: Oct. 1 Balance Work in Process 23,700 Oct. 31 Goods finished 93,700 31 Direct materials 31 Direct labor 152,000 31 Factory overhead Finished Goods Oct. 1 Balance 31 Goods finished 14,200 300,200 If the balance of Work in Process on October 31 is $210,100, what was the amount of factory overhead applied in October? Oa. $240,900 Ob. $385,800 Oc. $93.700 Od. $152,000