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Selected accounts with some debits and credits omitted are presented as follows: Work in Process Oct. 1Balance20,000 Oct. 31Goods finishedX 31Direct materials96,700 31Direct labor201,000 31Factory

Selected accounts with some debits and credits omitted are presented as follows:

Work in Process

Oct. 1Balance20,000 Oct. 31Goods finishedX

31Direct materials96,700

31Direct labor201,000

31Factory overheadX

Finished Goods

Oct. 1Balance52,000

31Goods finished360,000

If the balance of Work in Process at October 31 is $21,000, what was the amount of factory overhead applied in October?

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