Selected accounts with some amounts omitted are as follows: Oct. 1 31 Balance Direct materials Work in Process 24,200 Oct. 31 Goods finished 91,100 158,100 31 Direct labor 31 Factory overhead Oct. 1 31 Balance Goods finished Finished Goods 14,900 337,800 If the balance of Work in Process on October 31 is $190,000, what was the amount of factory overhead applied in October? a. $91,100 b. $158,100 c. $372,300 d. $254,400