Selected accounts with some amounts omitted are as follows:

Work in Process
Oct. 1	Balance	24,800	Oct. 31	Goods finished	X
31	Direct materials	90,400
31	Direct labor	196,600
31	Factory overhead	X

Finished Goods
Oct. 1	Balance	12,500
31	Goods finished	343,100

If the balance of Work in Process on October 31 is $198,000, what was the amount of factory overhead applied in October?

a.$229,300

b.$419,400

c.$90,400

d.$196,600