Selected accounts with some amounts omitted are as follows

Work in Process
Oct. 1	Balance	40,000	Oct. 31	Goods finished	X
31	Direct materials	96,800
31	Direct labor	151,000
31	Factory overhead	X

Finished Goods
Oct. 1	Balance	22,000
31	Goods finished	340,000

If the balance of Work in Process on October 31 is $20,000, what was the amount of factory overhead applied in October?

Group of answer choices

$22,000

$74,200

$20,000

$72,200