Selected accounts with some amounts omitted are as follows Work in Process 21,900 Oct. 31 Goods finished 91,400 Oct. 1 Balance 31 Direct materials 31 Direct labor 31 Factory overhead 168,800 Finished Goods Oct. 1 Balance 14,800 315,300 31 Goods finished If the balance of Work in Process at October 31 is $212,100, what was the amount of factory overhead applied in October? O$245,300 $91,400 O$402,800 O$168,800