Selected accounts with some amounts omitted are as follows

Work in Process
Oct. 1	Balance	24,500	Oct. 31	Goods finished	X
31	Direct materials	93,500
31	Direct labor	166,500
31	Factory overhead	X

Finished Goods
Oct. 1	Balance	14,300
31	Goods finished	302,900

If the balance of Work in Process on October 31 is $204,100, what was the amount of factory overhead applied in October?

a.$222,500

b.$395,100

c.$166,500

d.$93,500