Selected accounts with some amounts omitted are as follows: Work in Process Oct. 1 23,100 Oct. 31 Goods finished Balance 31 Direct materials 90,400 31 Direct labor 157,600 31 Factory overhead Finished Goods Oct. 1 Balance 12,200 31 Goods finished 354,100 If the balance of Work in Process on October 31 is $215,900, what was the amount of factory overhead applied in October? Oa. 590,400 Ob. $157,600 Oc $298,900 Od. $396,600