Selected accounts with some amounts omitted are as follows: Work in Process Oct. 1 Balance 20,200 Oct. 31 Goods finished X 31 Direct materials 90,000 31 Direct labor 167,800 31 Factory overhead Oct. 1 Balance 31 Goods finished Finished Goods 13,300 358,700 If the balance of Work in Process on October 31 is $209,600, what was the amount of factory overhead applied in October? Oa. $397,600 Ob. $90,000 Oc. $167,800 Od. $290,300