Selected accounts with some amounts omitted are as follows

Work in Process
Oct. 1	Balance	21,000	Oct. 31	Goods finished	X
31	Direct materials	92,900
31	Direct labor	186,700
31	Factory overhead	X

Finished Goods
Oct. 1	Balance	12,300
31	Goods finished	344,100

If the balance of Work in Process on October 31 is $193,600, what was the amount of factory overhead applied in October?

a.$186,700

b.$237,100

c.$92,900

d.$401,300