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 163,000 31 Factory overhead X Finished Goods Oct. 1 Balance 13,200 31 Goods finished 352,100 If the balance of Work in Process on October 31 is $192,300, what was the amount of factory overhead applied in October? Oa. $163,000 Ob. S264,900 Oc. $377,400 Od. 594,400