Selected accounts with some amounts omitted are as follows: Work in Process Oct. 1 Balance 23,100 Oct. 31 Goods finished 31 Direct materials 93,800 31 Direct labor 181,500 31 Factory overhead Oct. 1 31 Balance Goods finished Finished Goods 13,300 306,700 If the balance of Work in Process on October 31 is $211,100, what was the amount of factory overhead applied in October? Oa. $219,400 Ob. $415,700 Oc. $93,800 Od. $181,500