Selected accounts with some amounts omitted are as follows Work In Process Oct. 1 Balance 22,100 Oct. 31 Goods finished 31 Direct materials 93,300 31 Direct labor 198,800 31 Factory overhead x Finished Goods Oct. 1 Balance 31 Goods finished i 12,400 309,200 If the balance of Work in Process on October 31 is $192,200, what was the amount of factory overhead applied in October? Oa. $413,100 Ob. $93,300 Oc. $187,200 Od. $198,800