Selected accounts with some amounts omitted are as follows

Work in Process
Oct. 1	Balance	22,100	Oct. 31	Goods finished	X
31	Direct materials	94,400
31	Direct labor	179,100
31	Factory overhead	X

Finished Goods
Oct. 1	Balance	14,300
31	Goods finished	308,500

If the balance of Work in Process on October 31 is $199,600, what was the amount of factory overhead applied in October?

a.$94,400

b.$212,500

c.$179,100

d.$400,800