Selected accounts with some amounts omitted are as follows: Work in Process Balance X Oct. 1 23,700 Oct. 31 Goods finished Direct materials 94,900 31 31 Direct labor 154,900 Factory overhead 31 X Finished Goods Oct. 1 Balance 13,400 315,300 31. Goods finished If the balance of Work in Process on October 31 is $195,000, what was the amount of factory overhead applied in October? Oa. $154,900 Ob. $236,800 Oc. $373,600 Od. $94,900