Selected accounts with some amounts omitted are as follows Oct 1 31 21 x Balance Direct materials Direct labor Factory overhead Work in Process 22,500 oct. 31 Finished goods 92 100 175,700 31 Oct. 1 31 Balance Goods finished Finished Goods 12,800 338,300 If the balance of Work in Process on October 31 is $206,100, what was the amount of factory overhead applied in October Oa. $254.100 b. 5404300 Oc. $175,700 Od. 392.100