Selected accounts with some amounts omitted are as follows:

Work in Process
Oct. 1	Balance	23,600	Oct. 31	Goods finished	X
31	Direct materials	93,700
31	Direct labor	168,600
31	Factory overhead	X

Finished Goods
Oct. 1	Balance	12,400
31	Goods finished	346,600

If the balance of Work in Process on October 31 is $195,700, what was the amount of factory overhead applied in October?

a.$387,900

b.$93,700

c.$168,600

d.$256,400