Selected accounts with some amounts omitted are as follows: Work in Process Oct. 1 Balance 20,000 Oct. 31 Goods finished 31 Direct materials 92,000 31 Direct labor 155,200 31 Factory overhead X Oct. 1 Balance 31 Goods finished Finished Goods 14,500 338,800 If the balance of Work in Process on October 31 is $215,100, what was the amount of factory overhead applied in October? Oa. $390,300 Ob. $92,000 Oc. $286,700 Od. $155,200