Selected accounts with some amounts omitted are as follows Oct. 1 31 31 31 Balance Direct materials Direct labor Factory overhead Work in Process 20,800 Oct. 31 Goods finished 91,000 156,100 Oct. 1 31 Balance Goods finished Finished Goods 15,400 353,700 If the balance of Work in Process on October 31 is $208,700, what was the amount of factory overhead applied in October? a. $294,500 Ob. $156,100 c. $385,600 d. $91,000