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.$63,300

d.$11,300