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Selected accounts with some debits and credits omitted are presented as follows: Work in Process Oct.01 Balance $261,720 Oct.31 Goods finished $191,500 Oct.31 Direct materials

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

Work in Process
Oct.01 Balance $261,720 Oct.31 Goods finished $191,500
Oct.31 Direct materials X
Oct.31 Direct labor $47,500
Oct.31 Factory overhead X

Factory Overhead
Oct.01-31 Costs incurred $95,880 Oct.01 Balance $12,310
Oct.31 Applied
(30% of direct labor cost) X

If the balance of Work in Process at October 31 is $198,820, what was the amount of factory overhead applied in October?

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