Selected accounts with some amounts omitted are as follows: Work in Process Oct. 1 Balance 20,700 Oct. 31 Goods finished 31 Direct materials 92,300 31 Direct labor 178,100 31 Factory overhead Oct. 1 31 Balance Goods finished Finished Goods 13,900 332,200 of factory overhead applied in October? If the balance of Work in Process on October 31 is $203,800, what was the amou Oa. $402,600 Ob. $92,300 Oc. $244.900 Od. $178.100