Selected accounts with some amounts omitted are as follows Work in Process Oct. 1 Balance 20,600 Oct. 31 Finished goods X 31 Direct materials 92,500 31 Direct labor 192,400 31 Factory overhead Finished Goods Oct. 1 Balance 31 Goods finished 12,200 322,000 If the balance of Work in Process on October 31 is $213,300, what was the amount of factory overhead applied in October? Da. $229,800 Ob. $192,400 Oc. $92,500 Od. $426,300