Selected accounts with some amounts omitted are as follows Work in Process Oct. 1 Balance 21,600 Oct. 31 Goods finished 31 Direct materials 92,700 31 Direct labor 153,300 31 Factory overhead X Finished Goods Oct. 1 Balance 31 Goods finished 12,600 342,400 If the balance of Work in Process on October 31 is $208,700, what was the amount of factory overhead applied in October? Oa. $383,600 Ob. $92,700 Oc. $153,300 Od. $283,500