Selected accounts with some amounts omitted are as follows: X Oct. 1 Balance 31 Direct materials 31 Direct labor 31 Factory overhead Work in Process 22,300 Oct. 31 Goods finished 90,800 154,400 Balance Oct. 1 31 Finished Goods 15,100 304,900 Goods finished If the balance of Work in Process on October 31 is $204,600, what was the amount of factory overhead applied in October? Oa. $242,000 Ob. $154,400 Oc. $90,800 Od. $381,300