Selected accounts with some amounts omitted are as follows Work in Process 22,400 Oct. 31 Goods finished Oct. 1 Balance X Direct materials 31 95,000 Direct labor 31 161,100 31 Factory overhead X Finished Goods Balance Oct. 1 12,800 Goods finished 31 315,900 If the balance of Work in Process on October 31 is $219,900, what was the amount of factory overhead applied in October? $95,000 a. b. $257,300 c. $161,100 d. $403,400