Selected accounts with some amounts omitted are as follows Work in Process 22,000 Oct. 31 Goods finished 91,800 152,100 Oct. 1 Balance 31 Direct materials 31 Direct labor 31 Factory overhead Finished Goods 13,900 346,900 Oct. 1 Balance 31 Goods finished If the balance of Work in Process on October 31 is $205,400, what was the amount of factory overhead applied in October? a. $379,500 b. $286,400 C. $152,100 d. $91,800