Selected accounts with some amounts omitted are as follows

Work in Process
Oct. 1	Balance	22,300	Oct. 31	Goods finished	X
31	Direct materials	93,500
31	Direct labor	185,700
31	Factory overhead	X

Finished Goods
Oct. 1	Balance	14,000
31	Goods finished	339,000

If the balance of Work in Process on October 31 is $210,500, what was the amount of factory overhead applied in October?

a.$248,000

b.$185,700

c.$418,500

d.$93,500