Selected accounts with some amounts omitted are as follows Work in Process Oct. 1 Balance 23,300 Oct. 31 Finished goods 31 Direct materials 91,600 31 Direct labor 165,500 31 Factory overhead X Oct. 1 Balance 31 Goods finished Finished Goods 13,500 345,600 If the balance of Work in Process on October 31 is $210,700, what was the amount of factory overhead applied in October? Oa. $165,500 Ob. $275,900 Oc. $91,600 Od. $399,500