Selected accounts with some amounts omitted are as follows

Work in Process
Oct. 1	Balance	21,400	Oct. 31	Goods finished	X
31	Direct materials	93,800
31	Direct labor	169,200
31	Factory overhead	X

Finished Goods
Oct. 1	Balance	13,900
31	Goods finished	355,300

If the balance of Work in Process on October 31 is $200,100, what was the amount of factory overhead applied in October?

a.$390,700

b.$169,200

c.$93,800

d.$271,000