Selected accounts with some amounts omitted are as follows Work in Process 21,100 Oct. 31 Goods finished 90,200 168,300 Oct. 1 Balance 31 Direct materials 31 Direct labor 31 Factory overhead Finished Goods 15,900 352,100 Oct. 1 Balance If the balance of Work in Process on October 31 is $206,300, what was the amount of factory overhead applied in October? Oa. $395,700