Selected accounts with some amounts omitted are as follows: Work in Process Oct. 1 Balance 23,600 Oct. 31 Goods finished 31 Direct materials 92,800 31 Direct labor 199,100 31 Factory overhead X Oct. 1 Balance 31 Goods finished Finished Goods 13,000 329,700 If the balance of Work in Process on October 31 is $194,600, what was the amount of factory overhead applied in October? Os. 5199.100 Ob 20.00 Oc. 5417.300 Od 592.800