Selected accounts with some amounts omitted are as follows

Work in Process
Oct. 1	Balance	23,600	Oct. 31	Finished goods	X
31	Direct materials	93,100
31	Direct labor	194,200
31	Factory overhead	X

Finished Goods
Oct. 1	Balance	12,400
31	Goods finished	333,800

If the balance of Work in Process on October 31 is $199,600, what was the amount of factory overhead applied in October?

a.$417,400

b.$222,500

c.$93,100

d.$194,200