Selected accounts with some amounts omitted are as follows

Work in Process Oct. 1 Balance 20,000 Oct. 31 Goods finished X 31 Direct materials 96,700 31 Direct labor 201,000 31 Factory overhead X

Finished Goods Oct. 1 Balance 52,000 31 Goods finished 360,000

If the balance of Work in Process at October 31 is $21,000, what was the amount of factory overhead applied in October? a. $21,300 b. $42,300 c. $11,300 d. $63,300