Selected accounts with some amounts omitted are as follows:

Work in Process
Oct. 1	Balance	20,000	Oct. 31	Goods finished	X
31	Direct materials	91,800
31	Direct labor	195,900
31	Factory overhead	X

Finished Goods
Oct. 1	Balance	12,800
31	Goods finished	305,600

If the balance of Work in Process on October 31 is $191,300, what was the amount of factory overhead applied in October?

a.$189,200

b.$195,900

c.$91,800

d.$407,200